H 


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LIBRARY 


UNIVERSITY   OF   CALIFORNIA. 

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Received GWJZ^S^      iSi 

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Accessions  No.  2~#£f%6      Shelf  No. 


THE 


TRACK  ACCOUNTS 


RAI 


ADS 


-AND- 


HOW  THEY  SHOULD  BE  KEPT. 


Explaining  the  Nature  and  Utility  of  the  Roadway  and  Track  Accounts;  The  Difficulties  Heretofore  Experi- 
enced in  Keeping  Them,  and  the  Ease  and  Economy  with  which  they  May  be  Kept  if  Properly 
Arranged  and  Systematized ;  Describing  How  They  Should  be  Kept,  and  Explaining  in 
Detail  the   Information  they  Should  Furnish  and  its  Great  Value  to  Railway 
Companies ;  With  Detailed  and  Specific  Instructions  for  the  Practical 
Guidance  of  Those  in  Charge  of  the  Roadway  and  Track,  and 
Carefully  Prepared  Illustrations  of  the  Various  Forms  that 
are  Needed  in  Connection  with-  the  Track  Returns  and 
Accounts:  Also  Explaining  and  Illustrating 
the  Material  and  Labor  Accounts  of 
the  Buildings  and  Bridges 
Department. 


BY 


MARSHALL    M.    KIRKMAN. 


PRICK  OF   PAMPHLET,  Sl.OO. 


CH  ICAGO: 

C.  N.  TRIVESS,  PRINTER  AND  ENGRAVER,  6,  8  AND  10  STATE  STREET. 

1882. 


O/ 


Copyright  1882;  By  Marshall  M.  Kirkman,  Chicago;  111. 


(X 


THE  OBSTACLES  TO  BE  OVKRO>MF,  IN  INSTITUTING  A  TRUSTWORTHY 
SYSTEM  OF  TRACK  ACCOUNTS.  —  ITS  PRACTICABILITY.  —  THE 
UTILITY  OF  SUCH  A  SYSTEM. 


One  of  the  difficult  problems  in  railway  affairs  is  the  institution 
of  a  system  of  track  accounts  and  statistics  sufficiently  full  to  answer 
the  requirements  of  careful  management,  that  will  not  trespass  too 
much  upon  the  time  of  track  foremen  and  others,  and  that  comes  within 
their  easy  comprehension  Every  accounting  officer  has  experienced 
the  difficulties  of  providing  such  a  system.  His  labors  are,  moreover, 
too  often  embarrassed  by  the  indisposition  of  those  in  charge  to  allow 
any  returns  of  an  adequate  nature  to  be  made.  They  do  not  believe 
such  returns  practicable,  or  are  reluctant  to  spare  the  time  required  to 
make  them.  It  is  assumed  in  many  instances  that  detailed  accounts 
showing  the  supply  and  consumption  of  labor  and  material,  as  it 
actually  occurs,  are  unnecessary.  This  is  a  mistake.  No  other  single 
item  of  railway  expense  is  so  great  as  the  expense  of  roadway  and 
track,  and  it  is  here  that  the  greatest  care  may  profitably  be  exercised 
to  secure  favorable  results.  The  constantly  increasing  necessity  for 
economical  management,  renders  it  of  vital  importance  that  no  method 
should  be  overlooked  by  which  such  results  may  be  attained.  Adequate 
supervision  of  the  affairs  of  a  corporation  is  impossible  without  carefully 
compiled  and  accurate  accounts  and  statistics.  This  is  especially  so 
in  regard  to  the  roadway  and  track.  It  has  long  been  the  object  of 
the  writer,  and  one  upon  which  he  has  experimented  for  many  years,  to 
institute  a  system  of  returns  that  would  furnish  the  maximum  of  infor- 
mation with  the  minimum  of  labor  upon  the  part  of  track  men;  a 
system  that  while  it  furnished  copious  information,  needed  only  the 
simplest  knowledge  of  writing  and  figures  upon  the  part  of  those 
required  to  make  the  returns.  This  system,  described  in  the  accom- 
panying pamphlet,  has  I  think  been  practically  attained.  Track  men 


of  ordinary  intelligence  have  found  no  difficulty  in  making  the  returns, 
and  the  information  they  contain  has  proven  of  great  interest  and 
value. 

A  comprehensive  system  for  keeping  the  accounts  of  the  material 
used  in  the  track,  such  as  the  returns  herein  provide  for,  will  enable  the 
management  to  compare,-item  by  item,  the  various  articles  used  on  dif- 
ferent sections  and  on  the  same  section  in  different  years.  This  minute 
comparison  of  the  quantities  of  material  used  on  corresponding  sections 
of  the  same  line  will  be  found  highly  interesting  and  instructive,  and 
will  be  productive  of  valuable  results  to  the  company  practising  so 
intelligent  and  careful  an  analysis  of  its  expenditures.  It  will  be 
certain  to  demonstrate  the  difference  between  an  economical  and  a 
profligate  use  of  material  by  operatives,  and  so  far  as  this  is  the  case 
will  prove  of  great  value.  The  same  particularization  provided  for  in 
the  case  of  material  is  repeated  in  the  case  of  labor.  Not  only  are  the 
number  of  hours  of  work  shown  each  day,  but  the  object  upon  which 
this  labor  is  expended  is  also  stated,  so  that  the  cost  in  each 
particular  instance  may  be  ascertained  and  shown  under  its  proper 
head.  This  has  rendered  a  classification  of  the  labor  accounts  neces- 
sary. The  classification  as  contained  herein  has  been  confined  to  the 
natural  divisions  of  track  work,  but  it  may  be  extended  indefinitely 
according  to  the  pleasure  of  the  company  interested.  The  minute 
statistical  information  in  reference  to  expenditures  for  material  and 
labor  contemplated  herein  if  continued  over  a  number  of  years  will 
form  a  valuable  compendium  of  track  expenses  for  the  particular  line 
they  refer  to,  and  will  be  conclusive  of  many  things  about  which  little  if 
anything  would  otherwise  be  known.  They  will,  moreover,  afford  a 
convenient  and  valuable  basis  for  estimating  the  cost  of  track  expendi- 
tures, generally,  and  for  forming  a  correct  judgment  of  the  skill  and 
economy  exercised  by  those  responsible  for  this  important  class  of 
work. 


TABLE  OF  CONTENTS. 


CHAPTER  I. 

Track  Accounts  to  be  kept  under  the  immediate  supervision  of  Division  Superin- 
tendent or  Accountant.  Description  of  the  "  Superintendent's  Distribution 
of  Labor  Book,"  and  "Distribution  of  Material  Book,"with  Forms  and  Direc- 
tions for  Use.  Information  contained  in  these  books  obtained  from  Labor  and 
Material  Books  furnished  by  Track  Foremen  and  Others.  Invoices  for  Mater- 
ial forwarded  to  a  Division  to  be  sent  to  the  Superintendent.  Accounts  with 
Division  Superintendents  kept  at  General  Office.  Track  Material  not  charged 
to  Operating  or  Construction  Accounts  until  actually  used.  Provision  for 
Securing  Uniformity  in  Accounts  between  Divisions  and  Storehouses.  What 
the  Distribution  Books  returned  by  Division  Superintendents  should  contain. 
Provision  for  accounting  for  labor  expended  on  Material  before  it  is  Used. 
Accounting  for  Material  at  Rolling  Mills  and  for  Old  Material.  Rails  Taken 
Up.  Material  Sold.  7-12 

CHAPTER  II. 

Track  Labor  and  the  Returns  made  by  Track  Foremen.  No  attempt  made  to  ana- 
lyze this  work  upon  many  lines.  Disadvantages  suffered  where  this  is  the  case. 
Necessity  for  classification  of  Track  Labor.  The  Time  Book  to  be  kept  by 
Section  Foremen.  Its  Practicability  and  Simplicity.  Value  of  the  Statis- 
tics compiled  from  it.  How  the  Information  it  contains  is  Compiled.  Form 
and  Directions  for  Use  of  "Section  Foreman's  Distribution  of  Track  Labor."  13-1  i>. 

CHAPTER  III. 

Track  Material  and  the  Returns  made  by  Track  Foremen.  Difficulty  of  obtaining 
Returns  for  such  Material  from  this  Class  of  Employes  Why  they  should  be 
Insisted  Upon.  Their  Necessity  and  Value.  Elaborate  and  Complicated 
Bookkeeping  on  the  part  of  Section  Foremen  Unnecessary.  Simplicity  and 
Practicability  of  the  Forms  proposed.  Forms  and  Directions  for  Use  of  "Sec- 
tion Foreman's  Distribution  of  Track  Material."  20—30 

CHAPTER  IV. 

The  Value  of  Accurate  Track  Returns  for  the  Information  of  Managing  Officers 
and  as  a  Check  upon  Extravagance  and  Waste.  The  Records  to  be  Kept  by 
Division  Superintendents.  Material  Received,  Material  used,  Material  Shipped 
Away  or  Sold,  With  Forms  and  Directions  for  Use.  Record  Books  to  be 
kept  by  Section  Foremen.  Recapitulation  Book  or  Blank  to  be  used  by  Super- 
intendents for  Distribution  of  Track  Labor,  With  Form  and  Directions  for 
Use.  Construction  Accounts.  -  31-37 

CHAPTER   V. 
Inventory  of  Track  Material,  With  Forms  and  Directions  for  Use.  38-40 

CHAPTER   VI. 

The  Buildings  and  Bridges  Department,  and  the  Labor  and  Material  Accounts  con- 
nected therewith.  These  accounts  intimately  connected  with  the  Track 
Accounts.  Difficulty  of  keeping  the  Labor  Accounts  of  this  Department. 
The  kind  of  book  required.  The  Information  obtained  therefrom  Compiled 
by  the  Accountant,  Provision  for  keeping  the  Material  Accounts  of  this 
Department.  Form  and  instructions  for  use  of  Distribution  of  Labor  Book.  41-45 


THE  TRACK  ACCOUNTS  OF  RAILROADS 


HOW  THEY  SHOULD  BE  KEPT, 


CHAPTER  I. 


THE  METHOD  OF  KEEPING  TRACK  ACCOUNTS  EXPLAINED. 


(Thy  peculiar  value  that  attaches  to  track  accounts,  and  the  necessity  for  their  being  kept  in  an 
intelligent  and  methodical  manner,  is  discussed  more  fully  in  the  commencement  of  Chapters  II,  III 
and  IV  than  in  this  chapter,  which  is  devoted  largely  to  the  details  of  keeping  such  accounts.) 

The  Track  Accounts  under  the  system  provided  for  herein  are  kept 
under  the  immediate  supervision  of  a  division  superintendent  or  accountant.* 
The  superintendent  or  person  in  charge  returns  to  the  accounting'  officer 
at  the  close  of  each  month  two  distribution  books  or  statements,  one  for 
labor  and  one  for  material.  "The  Distribution  of  Labor  book"  specifies 
under  the  various  headings  the  amounts  chargeable  to  the  several  accounts 
on  which  the  labor  of  the  track  force  has  been  expended,  thus : 


*  It  is  not  material  which;  the  idea  being  to  have  the  accounts  kept  separately  from  the  other 
material  accounts  by  some  one  who  can  have  general  supervision  over  the  work  and  who  will  be 
responsible  to  the  accounting  officer  for  the  accuracy  of  the  returns.  He  may  be  an  accountant,  a 
superintendent  or  a  storekeeper  in  charge  of  some  central  depot  of  supply,  whichever  is  most  feasible, 

convenient  or  practicable. 


REPAIRS  OF  ROADWAY  AND  TRACK.' 


Name  of  Trackman. 

No.  of 
Section. 

Time 
worked. 

Rate. 

Amount. 

"  The  Distribution  of  Material "  book  contains  a  statement  of  the 
material  received  and  from  whom,  the  material  used  and  on  what  accounts, 
and  the  material  sold  and  shipped  awray  and  to  whom.  Storekeepers, 
including  the  Purchasing  Agent  and  other  supply  officials,  are  required  to 
charge  to  each  division  all  material  shipped  to  it  during  the  month  for  use 
in  the  track;  in  the  same  manner  each  division  is  credited  with  the  track 
material  received  from  it.  Track  material  forwarded  to  or  received  from 
a  division  is  charged  or  credited  specifically,  as  say,  "  Track  Material — 
Central  Division,"  the  heading  of  the  account  giving  the  name  of  the 
division  to  which  the  material  is  forwarded  or  from  which  it  is  received. 
The  superintendent  or  official  in  charge  of  the  division  accounts  takes  up  in 
his  distribution  book  the  material  that  he  receives  and  also  reports  the 
material  that  he  has  used  and  that  he  has  shipped  away  or  sold.*  The 
several  accounts  upon  which  the  material  is  disbursed  are  entered  upon  the 
distribution  book  by  the  superintendent  under  the  proper  headings  in  form, 
say,'  as  follows : 

"  RENEWAL  OF  TIES." 


Month. 

Quantity  and  description 
of  material. 

Rate. 

Amount. 

The  bulk  of  the  information  contained   in  the  returns  of  the  superin- 
tendent is  obtained  by  him  from  the  labor  and  material  books  made  by 

*  The  old  material,  tools  and  scrap  that  accumulate  upon  a  division  the  superintendent  enters  as 
a  credit  under  the  head  that  it  was  originally  charged  to,  thus  old  rails  he  credits  to  "-Renewal  of 
Rails  "  and  so  on. 


9 

foremen  and  others  in  charge  of  the  track.*  The  "Track  Foreman's  Dis- 
tribution of  Labor  Book'1  specifics  the  time  worked  bv  each  man  and 
distributes  such  time  under  the  headings  to  which  it  is  chargeable.  The 
particulars  of  track  material  the  superintendent  obtains  from  the 
"  Track  Foreman's  Distribution  of  Material  Book."  This  latter  con- 
tains the  material  received,  used,  sold  and  shipped  away,  and  the 
material  on  hand  as  well,  for  each  section.  The  information  contained 
in  these  track  books  will  be  exceedingly  crude  and  roughly  written 
in  many  instances  but  it  will  be  sufficiently  copious  and  explicit  to 
enable  the  superintendent  to  give  absolutely  all  the  track  expen- 
ditures and  the  accounts  to  which  such  expenditures  are  properly 
chargeable.  Immediately  upon  the  receipt  of  the  books  from  the  various 
foremen  the  superintendent  carefully  examines  the  same  and  enters  the 
aggregates  in  the  distribution  books,  described  above,  that  he  sends  to  the 
accounting  officer.  To  enable  the  superintendent  to  keep  account  of  the 
track  material  forwarded  to  his  division  the  invoices  of  such  material  are 
sent  directly  to  him  and  it  is  from  these  that  he  enters  his  returns  of  mate- 
rial received.  He  in  turn  charges  the  material  to  the  section  or  storehouse 
to  which  it  is  shipped  and  is  thus  able  to  hold  its  custodian  responsible 
for  its  proper  use  or  disposal. 

At  the  general  office  a  track  material  account  is  kept  with  each 
division  superintendent.  He  is  charged  in  this  account  writh  the  amount 
of  the  track  roll  and  with  all  material  invoiced  to  him,  and  (incidentally) 
with  the  old  material  that  accumulates  on  his  division,  also  with  all  bills 
vouched  for  or  approved  by  him  on  account  of  roadwray  and  track.  On 
the  other  hand  he  is  credited  from  month  to  month  with  the  total  labor 
expended  (the  accounts  on  wrhich  it  is  expended  being  charged)  and  with 
the  material  and  vouchers  disbursed.  The  balance  to  the  debit  of  his 
account  on  the  general  books  should  represent  material,  both  old  and 
new,  on  hand. 

Such  is  a  general  outline  of  the  method  of  keeping  the  track  accounts. 
It  conforms  to  the  plan  employed  in  accounting  for  material  used  in  other 
departments,  and  at  shops  and  storehouses.  The  details  are,  however, 
necessarily  different  in  consequence  of  the  lack  of  skill  upon  the  part  of 
many  of  those  who  compile  the  track  accounts. 

The  details  connected  with  the  track  material  accounts  may  be  stated 
more  at  length: 

Track  material  fonvarded  to  a  division,  and  all  expenses  connected 
with  it,  including  any  freight  charges  there  may  be,  is  charged  by  the  ac- 
counting officer  directly  to  the  division  to  which  it  is  sent  (never  to  an 
operating  or  construction  account).  It  remains  thus  charged  until  it  is 

*  These  valuable  books  are  illustrated  in  detail  further  on. 


10 

reported  by  the  superintendent  in  charge  as  having  been  used,  sold  or  shipped 
away.  Track  material  should  never  be  returned  as  having  been  used  until 
it  is  actually  put  into  the  track  as  reported  by  the  foremen  in  charge 
thereof. 

An  invoice  should  accompany  all  material.  All  material  shipped  from 
a  division  should  be  invoiced  by  the  superintendent,  and  all  material  shipped 
to  a  division  should  be  invoiced  to  him.  Material  forwarded  between 
points  on  a  division  (where  the  accounts  for  both  places  are  kept  directly 
by  the  superintendent)  should  not  be  entered  by  the  latter  in  his  distribu- 
tion book.  All  material,  however,  forwarded  by  him  to  other  divisions  or 
to  shops  or  common  storehouses  should  be  invoiced  and  charged  in  the 
distribution  books.  The  amount  charged  to  a  division  upon  the  general 
books  must  correspond  with  the  amount  invoiced  to  such  division  as  shown 
in  the  distribution  books.  In  the  same  way  the  amount  credited  should 
correspond  with  the  amount  returned  as  disbursed.  All  entries  on  the  dis- 
tribution books  are,  however,  subject  to  any  corrections  that  may  be 
necessary  to  make  them  conform  to  the  facts  in  the  case. 

To  ensure  uniformity  of  accounts  between  those  who  forward  and 
those  who  receive  material  (in  the  case  of  divisions,  shops  and  common 
storehouses),  the  persons  wrho  forward  and  receive  material  should  notify 
the  persons  to  whom  it  is  sent  or  from  whom  it  is  received  on  the  evening 
of  the  last  day  of  the  month,  of  the  total  amount  of  material  charged  to 
them  and  received  from  them  in  the  month  just  closed.  In  this  way  abund- 
ance of  time  will  be  given  for  re-examining  and  correcting  the  books, 
before  they  are  sent  to  the  accounting  officer,  in  the  event  it  is  found  that 
the  accounts  of  the  person  forwarding  material  do  not  agree  with  those  of 
the  person  to  whom  it  was  shipped. 

.  Vouchers  for  expenses  affecting  the  track  accounts  of  the  various 
divisions  should  be  invoiced  and  charged  to  such  divisions,  the  same  as 
bills  for  material ;  these  should  be  entered  by  the  division  superintendents 
in  their  distribution  of  material  books,  and  charged  to  the  proper  accounts. 

In  the  "  Distribution  of  Material  Book "  required  to  be  returned 
by  the  superintendents  monthly,  they  will  report  in  order  as  follows : 

ist.  All  track*  material  received  by  them  during  the  month,  opening 
an  account  with  each  division,  shop  or  store,  from  which  received. 

2nd.     They  will  enter  all  invoices  of  material  shipped  away  (including 

,  *I  use  the  word  track  throughout  this  pamphlet,  it  will  be  noticed,  as  I  assume  that  all  material 
that  is  forwarded  to  the  shops  and  common  storehouses  of  a  company,  including  the  department, 
of  buildings  and  bridges,  is  charged  by  the  accounting  officer  directly  to  such  shops,  storehouses  or 
department  and  that  they  render  him  distribution  books  for  such  material  the  same  as  the  superin- 
tendent is  required  to  do  for  track  material.  If,  however,  the  superintendent  is  immediately  and 
directly  responsible  for  the  material  charged  to  either  of  these,  (which  I  do  not  think  he  ever  should 
be,  as  his  facilities  do  not  warrant  his  assuming  any  such  responsibility),  then  these  instructions  will 
be  understood  to  cover  all  material  for  which  he  is  responsible,  and  for  which  he  should  account. 


11 

material  sold)  by  them  during'  the  month,  opening  a  separate  account  \vith 
each  division,  shop,  storehouse  or  person  to  whom  material  is  shipped  or 
sold. 

3rd.  They  will  enter  material  used  during  the  month,  as  reported  In- 
sertion foremen  and  others  in  charge  of  track  material  belonging  to  the 
division,  under  the  head  of  the  respective  accounts  upon  which  such  mate- 
rial was  used,  as  say  "  Renewal  of  Ties,"  "  Repairs  of  Roadway  and 
Track,"  "  Construction  of  Side  Tracks,"  etc. 

On  the  last  page  of  the  book  a  Recapitulation  of  all  accounts  therein 
contained,  of  material  received  and  disbursed,  should  be  made  in  the 
order  named  above. 

In  the  monthly  "  Distribution  of  Labor  Book "  superintendents  will 
enter  the  total  amount  of  all  miscellaneous  pay  rolls,  (including  those 
belonging  to  the  track,)  except  such  as  are  distributed  at  shops  and  else- 
where, not  included  in  the  accounts  of  the  superintendent.  Following 
these  entries  a  distribution  of  such  rolls  will  be  made, 'charging  the  labor 
performed  during  the  month  under  appropriate  headings  to  the  operating 
or  other  accounts  that  they  concern.  On  the  last  pages  of  the  book  a 
Recapitulation  of  such  accounts  should  be  made,  as  in  the  case  of  material. 
The  Distribution  of  Material  and  Labor  books  should  be  sent  forward  on 
or  before  the  6th  of  the  succeeding  month. 

The  price  at  which  material  should  be  charged  or  credited,  as  the 
case  may  be,  should  be  the  price  current  at  the  time,  or  if  the  material  has 
been  brought  forward  from  the  last  inventory,  the  price  charged  should 
lie. the  same  as  that  entered  in  such  inventory,  unless  otherwise  directed. 

As  already  stated,  material  is  not  to  be  charged  to  an  operating  account 
until  it  is  actually  used.  If  a  gang  'of  men  on,  say,  the  Northern  Divi- 
sion are  engaged  in  loading  ties  for  the  Western  Division,  such  labor 
should  be  charged  to  "  Track  Material — Western  Division,"  and  the 
amount  should  be  invoiced  to  the  superintendent  of  the  Western  Division 
by  the  superintendent  of  the  Northern  Division,  the  same  as  if  it  were  an 
article  of  material.  If  a  gang  of  men  are  occupied  on  the  Central  Division 
in  loading  ties  for  the  Central  Division,  such  labor  should  be  charged  in 
the  "  Distribution  of  Labor  Book  "  of  that  division  to  "  Track  Material- 
Central  Division."  The  amount  thus  entered  wrill  be  charged  back  by  the 
accounting  officer  to  the  Central  Division,  and  afterwards,  when  the  ties 
are  used,  the  amount  should  be  charged  by  the  superintendent  to  the 
proper  account  in  the  "  Distribution  of  Material  Book." 

All  track  material,  including  both  old  and  new,  at  rolling  and  repair 
mills  or  at  points  off  from  the  road  should  be  charged  to  the  person 
responsible  for  such  material,  and  he  should  be  required  to  make  returns 
of  the  material  that  he  receives  and  what  disposition  he  has  made  of  it  in 
the  same  manner  that  superintendents  are  required  to  make  returns. 


12 

Invoices  of  track  material  shipped  to  rolling  mills  should  be  forwarded  to 
this  person  and  should  be  charged  under  the  general  head  of  "Track 

Material  invoiced  to ."  The  invoice  should  specify  the  weight  of 

the  material,  or  if  that  is  not  known  as  accurate  an  estimate  of  the  same  as 
can  be  made.  It  should,  moreover,  give  an  accurate  description  of  the 
material,  number  and  initial  of  car,  date  of  shipment,  number  of  lineal 
feet  (in  the  case  of  rails),  weight  of  rail  per  yard,  etc.,  etc. 

As  already  partially  explained,  old  track  material  that  accumulates  on 
a  division  should  be  entered  on  the  distribution  books  (in  red  ink)  as  a 
credit  (i.  e.,  as  a  deduction)  at  the  bottom  of  the  account  to  which  such 
material  was  originally  debited.  Thus,  old  rails  should  be  deducted  from 
the  amount  charged  in  the  current  month  to  "Renewal  of  Rails;"  but  in 
the  case  of  old  rails  one  and  one  half  per  cent,  should  be  deducted  from 
the  original  weight  to  cover  the  cost  of  wear  and  tear. 

In  charging  rails  to  "  Renewal  of  Rails  "  the  metal  that  is  taken  up 
should  be  brought  (credited)  on  the  "  Distribution  of  Material  Book  "  in 
the  same  month  in  which  the  charge  is  made.  The  same  rule  should  be 
observed  in  other  cases  where  it  is  applicable. 

In  the  event  labor  is  performed  for  or  material  sold  to  individuals  the 
amount  chargeable  to  such  individuals  should  be  entered  on  the  distribution 
books  as  in  the  case  of  other  accounts. 


Under  the  classification  of  operating  expenses  as  provided  by  the 
State  Railroad  Commissioners  at  Saratoga,  the  track  accounts  are  divided 
under  the  following  heads : 

'    Kepairs  of  Roadway  and  Track, 
Renewal  of  Rails, 
Renewal  of  Ties. 

The  expenditures  for  Bridges  and  Culverts  are  charged  under  the 
head  of 

Repairs  of  Bridges,  (including  Culverts  and  Cattle  Guards-.) 


CHAPTER  II. 


TRACK  LABOR THE  RETURNS  MADE  BY  TRACK  FOREMEN. 


The  disbursements  for  Track  Labor  form  a  large  part  of  the  expenses 
of  every  railroad.  Upon  many  lines  no  attempt  is  made  to  specify  and 
analyze  this  work.  The  gross  amount  of  the  wages  paid  to  the  section 
gangs  along  the  line  are  charged  in  bulk  to  Repairs  of  Roadway  and 
Track.  No  systematic  effort  is  made  to  ascertain  and  compare  month  by 
month  and  year  by  year  the  labor  expended  upon  the  different  kinds  of 
work  that  engage  the  attention  of  the  track  force.  The  cost  for  track  labor 
is  always  so  great  that  where  details  are  not  given  much  difficulty  is  expe- 
rienced in  judging  whether  all  the  expenditures  have  been  necessary  or  not. 
The  same  trouble  is  found  in  trying-  to  determine  the  relative  economy  dis- 
played upon  different  divisions,  sub-divisions  and  sections  of  a  road,  and  in 
comparing  one  year  with  another.  These  difficulties  suggested  to  me  that  a 
classification  of  the  track  labor  would  facilitate  such  examinations  and  com- 
parisons, and  would  prove  valuable  otherwise  to  those  immediately  responsi- 
ble for  the  expenses  connected  with  the  roadway  and  track.  Accordingly, 
some  time  since,  I  introduced  the  accompanying  time  book  for  use  by  the 
track  force.*  This  book  enables  the  foreman  in  charge  of  each  section  to  note 
down  at  the  close  of  each  day  the  number  of  hours  worked  by  the  men  under 
him  upon  the  different  classes  of  labor  upon  which  they  have  been  engaged. 
The  foreman  is  not  called  on  to  figure  the  cost  of  the  labor;  simply  to  enter 
the  number  of  hours.  The  Cost  is  determined  afterwards  in  the  office  of  the 
division  accountant.  Some  apprehension  was  felt  at  first  as  to  the  ability 

*  For  particulars  of  this  book  see  instructions  and  illustrations  of  "Distribution  of  Track 
Labor,1'  immediately  following  these  explanations. 


14 

of  the  section  foremen  to  keep  these  simple  statistics,  but  after  an  extended 
experience  on  a  road  some  3,500  miles  in  length  the  system  has  been  found 
to  work  admirably,  without  expense,  and  without  the  section  foremen 
experiencing  any  especial  difficulty  in  complying  with  all  its  requirements, 
and  without  diverting  them  from  the  more  serious  duties  of  looking  after  the 
roadway  and  track.  Indeed,  a  man  who  cannot  write  down  a  few  simple 
names  or  insert  opposite  or  underneath  a  printed  heading  the  number  of 
hours  worked  is  not  fit  to  superintend  men,  or  have  charge  of 
the  track  of  a  railroad,  and  where  such  men  are  employed  and  given  the 
direction  of  section  gangs  and  the  care  of  property  no  great  efficiency  can 
ever  be  expected.  Ignorance  so  dense  is  only  capable  of  the  most  feeble 
and  inconsequential  advance  in  any  direction. 

The  statistics  that  have  been  compiled  from  the  information  furnished 
by  the  time  books  in  question  have  been  found  of  great  value  to  those  in 
charge  of  the  track,  and  to  the  managers  and  owners  of  the  property. 
They  enable  the  officers  of  a  road  to  ascertain  the  relative  cost  each 
year  and  for  a  number  of  years  of  particular  classes  of  work*  of  great 
importance  in  the  operation  of  railroads,  such  as  the  general  repairs  of 
roadway  and  track,  laying  ties,  laying  rails,  ditching,  freshet  repairs, 
track  watchmen,  ballasting  track,  construction  of  side  tracks,  clearing 
track  of  snowr  and  ice,  and  cutting  weeds,  brush  and  grass.  This 
information  has  not  only  been  of  great  value  in  itself  but  has  enabled 
the  officers  in  charge  to  exercise  a  minute  supervision  over  the  expenses 
which  would  not  have  been  possible  otherwise.  A  careful  classification  of 
track  labor  will  enable  the  officers  of  a  railroad  to  judge  with  greater 
accuracy  from  month  to  month  as  to  the  economy  exercised  by  roadmasters 
and  section  foremen  in  the  labor  employed,  than  they  would  be  able  to 
exercise  if  they  depended  simply  upon  a  comparison  of  the  aggregate 
amount  of  the  track  rolls  for  the  different  divisions  and  sub-divisions.  The 
information,  moreover,  surrounds  the  expense  for  track  labor  with  a  valu- 
able and  necessary  safeguard ;  the  necessity  of  specifying  just  what  each 
man  is  engaged  upon  in  each  instance,  while  it  does  not  absolutely  prevent 
fraudulent  practices,  has  the  effect  to  render  them  more  difficult  by  render- 
ing them  more  liable  of  detection.  In  addition  to  the  statistical  information 
furnished  by  the  track  time  book  it  affords  the  data  required  in  making  the 
pay-roll  and  it  is  from  this  source  that  the  information  required  for  that 
purpose  is  obtained. 

In  compiling  the  statistics,  for  which  the  track  labor  book  affords  the 
basis  of  information,  the  total  number  of  hours  worked  upon  the  roadway 
and  track  proper,  on  each  sub-division,  should  be  footed  by  the  superinten- 
dent. From  this  total  the  average  number  of  men  employed  per  mile  of 
track  may  be  ascertained.  This  average  cost  per  mile  for  repairs  of  road- 
way an  1  track  is  based  on  a  full  day's  work  for  each  man  for  the  whole 


15 

month.  The  information  therefore  admits  of  no  question  as  to  its  authen- 
ticity and  completeness.  The  track  book  also  furnishes  the  data  for  ascer- 
taining the  cost  of  labor  per  mile  of  track.  These  statistics  are  of  great 
value  in  making  comparisons  between  the  different  divisions,  sub-divisions 
and  sections  of  a  road,  and  in  comparing  the  expenses  of  corresponding 
jnonths  in  different  years.  Such  comparisons,  it  may  be  remarked,  are 
very  interesting,  and  always  valuable  from  the  light  they  throw  on  the 
relative  economy  exercised  upon  different  divisions  and  lines.  A  comparison 
of  the  number  of  men  per  mile  of  track  for  corresponding  periods  in  differ- 
ent years  upon  the  same  section  of  track  also  affords  a  valuable  and  neces- 
sary check  upon  expenditures. 

In  arranging  for  a  classification  of  the  labor  of  trackmen  a  minute 
sub-division  has  not  been  attempted;  the  aim  has  been  to  divide  the  labor 
under  the  natural  divisions  of  track  work,  so  as  to  afford  the  management 
valuable  information,  and  at  the  same  time  reduce  the  clerical  labor  to  be 
performed  by  foremen  to  the  minium.  The  list  can  be  diminished  or  still 
further  increased  at  any  time  as.  may* be  thought  best.  In  addition  to  the 
track  work,  proper  provision  has  also  been  made  in  the  distribution  of 
labor  book  for  keeping  account  of  such  other  classes  of  work  as  will 
naturally  fall  to  the  lot  of  trackmen,  such  as  repairing  fences,  telegraph, 
bridges,  etc. 

A  reference  to  the  Distribution  Book  for  Track  Labor,  as  it  is  illus- 
trated on  the  succeeding  pages,  with  the  accompanying  instructions,  will 
afford  the  reader  a  very  clear  insight  into  its  form  and  purpose. 

The  "Section  Foreman' 's  Distribution  Book  of  Track  Labor"  is 
as  follows,  viz.: — 


DISTRIBUTION    OF 


TRACK  LABOR 


FOR 

SECTION  No - — 

*LOCATION 


FOR   MONTH   OF 

.188 


I  HEREBY  CERTIFY  THAT  THE  WITHIN  IS  CORRECT, 

FOREMAN, 

EXAMINED, 


*  The  exact  location  of  the  Section  must  always  be  entered,  both  for  Labor  and 
Material,  as,  "  Between  Chicago  and  Rose  Hill ;"  or  "  From  one  mile  north  of  Chicago 
to  Rose  Hill;  or  "From  one  and  a  half  miles  south  of  Rose  Hill  to  three  miles  north 
of  Rose  Hill,"  etc.,  etc.  When  the  book  is  for  a  TRAIN,  or  GRAVEL  PIT,  or  QUARRY, 
the  name  of  same  must  be  inserted. 


XV' 


INSTRUCTIONS  TO  TRACK  FOREMEN  IN  REWIENCE  TO 

Distribution  of  Track   Labor  Book. 

The  total  number  of  hours  worked,  should  be  entered  in  the  first  column  headed,  "Total  Time 
Worked.11  Following  this,  Columns  are  provided  for  distributing  the  labor  under  the  different 
headings,  and  track  foremen  are  required  to  enter  under  such  headings  the  number  of  hours 
chargeable  to  each  as  follows  : 

"  REPAIRS  OF  ROADWAY  AND  TRACK." 

General  Repairs  Track.— Enter  the  time  consumed  in  cutting  and  repairing  rails,  repairing 
side  tracks,  taking  up  sidings,  surfacing  track  and  all  other  ordinary  repairs  not  enumerated 
below. 

Laying  Ties.— Enter  time  used  in  taking  up  and  disposing  of  old  ties  and  unloading,  handling, 
and  laying  new  ties  to  replace  those  taken  up. 

Laying  Rails.— Enter  time  consumed  in  removing  and  disposing  of  rails  from  track,  and  replac- 
ing same  with  other  rails;  also  the  ordinary  surfacing  of  the  track  at  the  time  the  rails  are 
laid,  and  loading  the  old  rails  to  be  sent  away. 

Ditching.— Enter  the  time  used  in  opening,  clearing,  widening  and  perfecting  ditches  and  drains, 
and  cutting  down  OK  strengthening  embankments. 

Freshet  Repairs.— Enter  the  time  consumed  in  repairing  damages  to  roadway  and  track  caused 
by  freshets. 

Track  Watchmen.— Enter  time  of  Night  Watchmen  or  Track  Walkers. 

Ballasting.— Enter  work  done  in  gravel  pits,  hauling  gravel  and  stone  for  use  in  track,  quarry- 
ing and  breaking  stone  for  ballast,  raising  and  repairing  track  with  ballast.  (NOTE. — Gravel 
train  conductors,  and  foremen  of  gravel  pits,  and  quarries  must  in  all  cases,  state  on  what 
division,  sub-division  and  section  of  road  the  gravel  or  ballast  is  to  be  used,  so  that  the 
expense  may  be  properly  charged.) 

Clearing  Track  of  Snow  and  Cutting  AVeeds,  Brush  and  Grass. — This  includes  clearing 
same  from  the  road-way  and  track,  etc.,  moving  and  burning  weeds,  brush  and  grass  inside  of 
fences. 

"REPAIRS  OF  FENCES,  ROAD  CROSSINGS  AND  SIGNS." 

Repairing  Fences,  Road  Crossings  and  Signs. — Enter  time  consumed  in  repairing  and  re- 
building fences,  road  crossings  and  signs. 
Flagmen  at  Crossings.— -Enter  time  of  men  engaged  as  flagmen  at  crossings. 

"REPAIRS  OF  BRIDGES  (including  Culverts  and  Cattle  Guards)." 

Repairing  Bridges.— Enter  time  consumed  in  repairing  or  strengthening  bridges,  culverts  and 

cattle  guards. 
Bridge  Watchmen.— Enter  time  of  men  engaged  as  bridge  watchmen  or  bridge  tenders. 

"  LABORERS." 

Reloading  Freight,  Getting  Cars  on  Track,  etc. — This  account  includes  time  occupied  in 
watching  and  reloading  freight  into  cars  and  getting  cars  on  the  track  when  wrecked  or  dis- 
abled. It  also  includes  time  consumed  in  picking  up  lumber  or  other  freight  lost  from  cars 
along  the  line.  (Give  particulars  in  each  case.) 

Station  Labor,— Enter  in  this  column  labor  assisting  at  stations  in  loading  and  unloading 
freight  or  performing  other  station  labor,  such  as  attending  to  switches.  (Give  name  of 
station  in  each  instance  and  kind  of  work  done.) 


"TELEGRAPH  EXPENSES.  (Maintenance)",  Repairing  Telegraph.— Enter  time- 
devoted  to  repairing  or  looking  after  telegraph  lines. 

"Construction  of  New  Side  Tracks,"— Enter  time  consumed  in  grading  and  laying  new 
side  tracks  and  lengthening  and  extending  old  sidings. 

Miscellaneous  and  Remarks. — Enter  in  this  column  such  items  or  charges  as  do  not  properly 
belong  under  the  headings  provided,  as  specified  above,  stating  in  every  case  the  nature  of 
the  work  and  where  it  was  done. 


The  time  of  Track  Foremen,  Conductors  of  gravel  trains,  Foremen  of  gravel  pits,  should  be  dis- 
tributed herein  each  day  in  the  same  manner  as  track  laborers. 

Enter  the  distribution  of  labor  in  this  book  in  a  plain,  legible  manner,  at  the  close  of  each  day's- 
work  and  oftener  when  necessary.  At  the  close  of  the  month  add  up  each  column,  and 
enter  the  footings  at  the  bottom  of  the  column,  opposite  the  word  "Totals,"  being  careful 
to  see  that  the  footings  of  all  the  distribution  columns  (when  added  together)  agree  with, 
the  footings  of  the  column  headed  "  Total  Time  Worked."  The  amount  in  dollars  and 
cents  need  not  be  entered  in  the  book  by  Foremen,  but  will  be  entered  at  Headquarters. 

This  book  must  be  sent  forward  promptly,  as  directed,  on  the  night  of  the  last  day  of  the  month. 


STATEMENT    OF   LABOR   performed   in    the    Month 
Occupation..... 


Total 
Time 
Worked. 

"REPAIRS  OF  ROADWAY  AND  TRACK." 

General 
Repairs 
Track. 

Laying 
RailsT 

Ditching. 

Freshet 
Repairs. 

Track 
Watchmen. 

Ballasting. 

Clearing  Track 
of  suow  and 
cutting  Weeds 
and  Grass. 

oi                                           I8o    ,      -t^y                                        

Rate,  $  ,                                  ner 

"  REPAIRS  OP 
FENCES,    ETC." 

1 

"REPAIRS  OF 
BRIDGES     ETC." 

"LABORERS." 

'.•l.-L-r:i|pli  Kx 
tenance. 

Constructin- 

MISCELLANEOUS  AND 

Repairing 
Fences,    Road 
Crossings  and 

•"hiL'tniMi     lit 

Repairing 
Bridges,  etc. 

Bridge 

Watchmen. 

Reloading 

Cars,   -HI  MIL- 
CM*  on  track, 
etc. 

Station 
Labor. 

Telegraph. 
Repairfng 

"Tracks'.' 

REMARKS. 

1 

• 

• 

CHAPTER  III. 


TRACK  MATERIAL— THE  RETURNS  MADE   BY  TRACK  FOREMEN. 


One  of  the  obstacles  in  the  way  of  keeping   trustworthy  accounts    of 
the  track  material  of  railroads,    is    the    difficulty   of    procuring    authentic 
returns  from  those  immediately  in  charge  of  track    material  received,  dis- 
bursed  and  on  hand.     When  material  of  this  kind  is  received  on    a   divi- 
sion a  large  part  of  it  is  necessarily   sent  directly    to    the    various  section 
foremen.     Much  of  this  material  is  used  in  the  track  within    a   fewr    days 
or  weeks  of  its  receipt,  but  there  is  necessarily  quite  a  stock  of  it  remain- 
ing in  charge  of  the  various  foremen.      In    addition    to    the  new  material 
in  store,  large  quantities  of  old  material  and  tools  accumulate.     This    old 
material  is  very  valuable,  and  it  is  important  that  acurate  account  should  so 
far  as  possible  be  kept  of  it.     .Indeed  it  is  just  as  important  to  a  company 
that  accurate  accounts  should  be  kept  of  its  material,  both  old  and  new, 
as1  it  is  that  accurate  account  should  be  kept  of  the  cash   in  the  hands  of 
the  treasurer,  and  loss  from  dishonesty  or  neglect  would  not  be  any  greater 
in  one  case  than  the  other.      An  adequate  system    of    track    accounts   is 
valuable  to  a  railroad  company  for  many   reasons.     It    enables   it  to    see 
that  the  material  it  buys  and  pays  for  is  actually  used  in  the    track.     The 
value  of  this  check  alone  far  exceeds  the  cost  of  the  most  elaborate  system 
of  accounts  likely  to  ever  be  devised  in  connection  with  the  roadway  and 
track.     In  perfecting  a  system  of  track  accounts  it  is    necessary    that   the 
track  foreman's  return  for  material  should  contain  each   item    of    material 
received  by  him  and  how  and  when  it  was  disbursed.    It,  moreover,  should 
contain  an  approximate  statement    of  the  scrap  and  old  material  that  has 
accumulated  since  the  last  return.     Only  Quantities   need  be  returned  by 
the  track  foreman.     From  these  quantities  the  values  can   be   determined 
at  headquarters.'    The  returns  thus  made  will  serve  to  verify  the  accuracy 
of  the   bills  paid   by    the   company.      This    information    is   at    once    a 


21 

protection  and  a  help  to  the  purchaser.  The  returns,  moreover,  are 
an  intimation  to  the  track  foremen  that  their  labor  is  carefully  and 
intelligently  scanned,  making  them  economical  in  ordering  and  using 
material,  and  otherwise  fostering  in  them  a  higher  and  better  appre- 
ciation of  the  responsibility  of  their  position.  In  fact,  those  in  charge 
of  the  track  expenses,  no  matter  who  they  may  be,  would  feel  under 
such  a  system  that  the  exercise  of  wisdom  and  care  on  their  part 
would  not  long  remain  unnoticed,  while  the  inefficient  and  wasteful 
would  be  quickly  detected.  These  results,  so  important  to  a  railroad, 
cannot  be  secured  without  an  adequate  and  correct  system  of  track  ac- 
counts. Their  beneficence  no  one  disputes,  but  there  is  a  belief  in  the 
minds  of  a  large  number  of  people  in  charge  of  railroads  that  it  is  im- 
practicable for  foremen  immediately  in  charge  of  the  track,  who  receive 
and  disburse  the  material,  to  make  any  intelligible  returns  of  such  receipts 
and  disbursements.  Superintendents  are  loth  to  ask  anything  except 
manual  labor  from  track  men.  Many  of  them  believe  that  the  time 
devoted  by  the  foremen  to  writing  up  the  most  simple  and  brief  accounts 
can  be  more  profitably  employed  in  cleaning  and  grubbing  and  perform- 
ing the  simple  duties  pertaining  to  their  place.  The  value  of  correct 
returns  for  the  purpose  of  securing  necessary  and  salutary  checks  and 
for  the  light  that  such  returns  cast  upon  the  comparative  cost  of  operat- 
ing is  overlooked  or  disregarded. 

To  secure  necessary  and  authentic  returns  of  material  received  and 
disbursed  by  track  foremen  it  is  not  necessary  that  they  should  keep 
elaborate  and  complicated  sets  of  books  or  make  voluminous  statements  ; 
the  results  desired  can  be  arrived  at  with  very  little  clerical  work  on  the 
part  of  the  foreman  and  without  requiring  him  to  possess  more  than  an 
elementary  knowledge  of  writing  and  figures  :  the  records  and  returns 

O  C5  O 

of  material  received  and  disbursed  by  him  may  be  so  simplified  that  a 
child  would  have  no  difficulty  in  making  them.  The  object  that  I  have 
had  before  me  in  preparing  the  forms  to  be  used  by  track  foremen  has 
been  to  make  the  amount  of  clerical  work  they  are  to  perform  very  sim- 
ple and  reduce  it  in  amount  as  much  as  possible  while  insisting  upon  their 
furnishing,  in  the  rough,  such  data  as  may  be  required  to  enable  the 
accounting  officer  to  ascertain  the  nature  of  the  material  handled  by  them 
and  its  value  and  how  disposed  of.  These  results  are  attained  in  the 
"Track  Foreman's  Distribution  of  Material  Book,"  described  further  on. 
In  this  book  track  foremen  and  those  in  charge  of  track  stores  along  the 
line  arc  called  upon  to  insert  only  the  quantities,  the  names  of  the  articles 
being  printed  wherever  possible.  Reference  to  the  book  itself,  as  well 
as  to  the  time  book  they  are  required  to  keep,  will  show  that  they  are  of 
the  most  rudimentary  and  simple  kind.  Anyone  not  capable  of  writing  up 
one  of  these  books  will  in  the  majority  of  cases  be  too  ignorant  and  stupid 


22 

to  have  charge  of  property  so  important  and  valuable  as  that  of  a  railroad 
track. 

Wherever  these  books  have  been  used  no  difficulty  has  been  experi- 
enced, while  the  information  they  furnish  has  been  of  the  greatest  interest 
and  value  to  the  railroad  company  as  well  as  the  superintendents  and 
others  immediately  in  charge  of  the  track. 

The  following  is  the  "  Section  Foreman's  Distribution  of  Material 
Book"  with  the  instructions  with  reference  to  its  use.* 


*When  there  are  depots  of  supply  for  track  material  upon  a  division,  the  persons  in  charge  of 
such  depot  should  make  substantially  the  same  reports  for  such  material  that  are  made  by  section 
foremen,  except  that  instead  of  material  used,  he  would  naturally  report  material  forwarded  to  the 
different  sections  where  it  is  required .  Track  material  kept  with  other  supplies  at  the  common 
storehouses  of  the  company,  when  required  for  use,  should  be  invoiced  to  the  division  where 
required,  the  same  as  if  forwarded  to  another  storehouse. 


SECTION  FOREMAN'S 


DISTRIBUTION 


-OF- 


TRACK  MATERIAL, 


SECTION  No. 

LINE. 

-.- DIVISION. 

FOR  MONTH  OF....  .  188.... 


FOREM 


AN. 


When  this  book  is  used  for  a  TRAIN  OR  GRAVEL  PIT  OR  QUARRY, 
insert  name  of  same. 


INSTRUCTIONS  TO  TRACK  FOREMEN  AND  OTHERS. 

This  book  is  intended  to  include  only  the  Material  in  the  care,  and  under  the 
charge  of,  various  Section  Foremen.  It  is  not  to  include  Fuel,  or  Material 
under  the  charge  of  Shop  Clerks  or  Storekeepers  of  the  Company.  It  will  not 
include  the  material  in  charge  of  the  Building  and  Bridge  Departments,  except  when 
specially  directed. 

The  headings  of  the  book  provide  for 

"  Material  Receired." 
"Material  Used." 
'Material  Shipped." 
4  New  and  old  Material  and  Tools  on  hand  at  end  of  month." 

In  entering  and  Distributing  Material  in  this  book  observe  the  following 
rules,  viz. : 

MATERIAL  RECEIVED.— (Page  1.)— Under  this  head  enter  in  detail  the 
material  received  during  the  month,  in  the  order  in  which  it  is  received. 


MATERIAL  USED.— (Pages  2  and  3.)— Under  this  head  enter  opposite 
each  article,  all  the  material  of  the  kind  described,  actually  used  in  Track  during 
the  month  on  account  of  " Repairs  of  Roadway  and  Track,"  "Renewal 
of  Ties,"  or  for  "Renewal  of  Rails." 

Material  used  for  other  purposes  such  as  "Construction  of  New  Side  Tracks," 
"  Repairs  of  Bridges,"  (including  Culverts  and  Cattle  Guards),"  "  Repairs 
of  Buildings,"  "Repairs  of  Fences,  Road  Crossings  and  Signs,"  "Tele- 
graph Expenses,"  (Maintenance),  etc.  etc.,  must  be  entered  in  the  order 
named,  using  for  this  purpose  the  blank  provided  on  page  3,  for  entering  "  Ma- 
terial used  for  other  purposes."  Specify  opposite  the  articles  of  material  thus  used 
the  name  of  the  account  upon  which  said  material  was  expended  :  for  instance 
should  material  in  a  Section  Foreman's  charge  be  used  in  repairing  fences  on  his 
section  he  should  note  opposite  the  articles  thus  used  ( '  Repairs  of  Fences, 
Road  Crossings  and  Signs."  If  used  on  buildings,  say,  "  Repairs  of  Build- 
ings, and  so  on. 

When  an  article  Used  comes  under  the  head  of  Old  Material,  or  has  not  the 
same  value  as  new  material  note  opposite  the  article  the  word  "  old."  or  give  such 
other  information  as  may  be  necessary  to  enable  the  Accounting  Officer  to  tell 
what  the  value  of  the  article  is,  or  what  price  should  be  put  upon  it. 

In  entering  articles  of  material  "Used"  during  the  month,  enter  in  each 
case  the  total  number  or  quantity  of  each  kind. 

Care  must  be  taken  to  enter  the  totals  opposite  the  names  of  the  right  article' 
in  a  plain  and  legible  manner. 

CONSTRUCTION  OF  NEW  SIDE  TRACKS.— When  a  new  Side  Track  is 
built  or  an  old  siding  is  extended,  it  must  be  entered  under  head  of  "  Material  used 
for  other  purposes."  (Page  3.)  State  in  each  case  where  the  side  track  is  located, 
the  length  of  side  track  that  is  being  built,  the  number  of  feet  of  guard  rail,  also 
articles  used  and  the  number  or  quantity  of  same. 


MATERIAL  SHIPPED.— Should  Material  be  shipped  away  from  a  Section, 
a  record  of  such  material  must  be  entered  on  page  4  of  this  book,  stating  to  whom 
and  to  what  place  Material  was  shipped,  giving  articles  in  detail,  and  being 
particular  to  give  the  amount  shipped. 

MATERIAL  AND    TOOLS    ON  HAND  AT    END  OF  MONTH.— Enter 

opposite  the  various  articles  in  the  proper  column,  the  quantity  on  hand,  so 
that  the  Accounting  Officer  may  know  the  exact  quantity  of  supplies,  scrap 
and  tools  on  hand  on  each  section  at  the  close  of  each  month. 

Foremen  are  required  to  write  up  this  book  in  a  plain  and  legible  manner,  and 
forward  same  as  they  may  be  directed,  on  the  evening  of  the  last  day  of  the  month. 


MATERIAL  RECEIVED   BY  SECTION   FOREMAN. 


From  whom  Material  was  Received. 


CAR  NO. 

AND 
INITIAL. 


ARTICLES. 


NUMBER 

OR 
QUANTITY. 


MATERIAL  USED  BY  SECTI05  FOREMAN  FOE 

"REPAIRS    OF    ROADWAY    AND    TRACK.'' 

(Section  Foreman  must  write  the  name  of  the  article  used  when  it  is  not  printed.) 


ARTICLES. 


Axes  Chopping, 

"  hand, 
Axe  Helves, 
A.dzes, 

Adre  Handles, 
Angle  Bars, 


No.  of 


Brooms, 
Bolts,  Sq.  Nut, 
"      Hex.  Nut, 


Pounds, 


Chairs,  Switch, 
Crowbars, 
Clawbars, 
Cold  Chisels, 


Dippers, 
Drills, 


Fish  Plates, 
Flags,  White, 

"      Red, 
Frogs, 


Hand  Car  Brasses, 
Hammers, 
Hand  Saws, 


No. 


NUMBER 

OR 
QUANTITY. 


ARTICLES. 


Lanterns,  White, 

Red, 

"         Globes, 
Tubes, 


Matches. 


Boxes, 


Nut  Locks. 
Nuts, 


Number. 
Pounds, 


Oil,  Car, 
"    Kero. 
"     Signal 

Oil  Cans, 


Gallons, 


Posts,  Cedar,  Number. 

"      Oak, 
Picks, 
Pick  Handles, 


Striking  Hammers, 

Stone,  Yards. 

Spikes,  R.  R.,  Pounds. 

"        Boat, 

"        Cut, 

Shovels,  " 

Sledges, 

Sledge  Handles, 
Spike  Hammers, 

Handles 
Spades, 

(CONTINUED  ON  PAGE  3.) 


NUMBfcR 

OR 
QUANTITY 


[CONTINUED  FROM  PAGE  2.]  3 

MATERIAL  USED  BY  SECTION  FOREMAN  FOR 

"REPAIRS    OF    ROADWAY    AND    TRACK." 

tWrite  the  names  of  articles  when  they  are  not  printed.) 


NUMBER 

NUMBER 

ARTICLES. 

OR 

ARTICLES. 

OR 

QUANTITY. 

QUANTITY. 

•^     TIES  ("  For  Renewal  of  Ties.") 

Scythes, 

.2  Oak, 

"      Snaths, 

£  Cedar, 

Scoops, 

,2   Hemlock, 

g  Ash, 

§  Culls, 

g  Switch, 

^  Bridge, 

;f  Head  Blocks, 

Torpedoes, 

. 

1 

Tamping  Bars, 

RAILS.  ("For  Renewal  of  Rails.") 

Steel,  60  lb.,                   Feet  of 

ri            56  lb., 

|            50  lb. 

Washers,                               Pounds- 

^  Iron,  20  lb. 

Water  Kegs, 

30  lb. 

"       Pails, 

45  lb. 

Waste.                                    Pounds, 

50  lb. 

Wheelbarrows, 

54  lb. 

Wrenches, 

.2            56  lb. 

Wicking, 

1            60  lb. 

Whetstones, 

* 

MATERIAL  USED  B7  SECTION  FOREMAN  FOB  OTHER  PURPOSES. 

(Foreman  must  state  in  every  case  what  the  material  was  used  for.) 


WHAT  MATERIAL  WAS  USED  FOR. 


DESCRIPTION  OF  ARTICLES  USED. 


QUANTITY  USED. 


MATERIAL  SHIPPED  AWAY  BY  SECTION  FOREMAN. 


TO  WHOM  SHIPPED 


CAR  NO, 

AND 
INITIAL 


ARTICLES. 


NUMBER 

OR 
QUANTITY 


SECTION  FOREMAN'S  REPORT  OF  MATERIAL. AND  TOOLS  ON  HAND 

iBisriD    oiF1    nun  OUST  a? n. 

(Write  names  of  articles  when  they  are  not  printed.) 


QUANTITY   OF 

QUANTITY  OF 

ARTICLES. 

New  material 
and   new   toolt 
on  hand  not  in 

Tools   on   hand 
n  use.  and  old 
material    and 

ARTICLES. 

New  material    IT°°U  on   hand 
and    new   tools    *  «"  "*  '* 
on  hand  not  in  UST**IS{| 

use. 

not  in  use. 

use                icrap    on    Dane 
not  IB  use. 

Axes,  Chopping, 

Frogs,  Boss, 

"      Hand, 

" 

Axe  Helves, 

Fencing,                         Feet 

Adzes, 

"      Barbed  Wire,  Lbs., 

Adze  Handles, 

"         "  Fast'ners 

Augers, 

"         "  Tight'rs. 

Auger  Handles, 

Fence  Boards, 

Anvils, 

Files, 

Angle  Bars,                 No.  of 

Gauges, 

Boring  Tools, 

Grindstones, 

Brooms, 

Buck  Saws, 

Braces  and  Bits, 

Hand  Cars, 

Board  Rules, 

"     Wheels, 

Brands, 

"         "     Axles, 

Brick, 

"    Handles, 

Bellows, 

"         "     Brasses, 

Bridge  Wrenches, 

"         "    Chains, 

Bolts,  vSq.  Nut,           Pounds. 

Hammers, 

41      Hex.  Nuts, 

Hatchets, 

Brush  Hooks, 

Hand  Saws, 

Cant  Hooks, 

Hinges, 

Chairs,  Single  Switch, 

Hoes, 

Double,      " 

Step, 

Iron,                         Pounds, 

Chain,                    Pounds 

Crowbars, 

Claw  Bars, 

Jack  Screws, 

Cross-cut  Saws, 

Cold  Chisels, 

Clamps, 

Lining  Bars, 

Cement,                         Bags, 

Levels, 

Castings,               Pounds 

Leveling  Rods, 

Chisels, 

Lanterns,  White, 

Crossing  Signs, 

Red, 

"      Posts, 

Globes, 

Chalk, 

Tubes, 

Car  Links, 

Locks,  Chest, 

"    Pins, 

• 

"        Padlocks, 

Lumber,  Oak,              Feet, 

Dippers, 

Pine, 

Drills, 

Draw  Knives, 

Marking  Pots, 

Dump  Cars, 

Brushes, 

Fish  Plates,                    No. 

Mile  Posts, 

Flags,  White, 

Monkey  Wrenches, 

"       Red, 

Forges, 

n 

Frogs,  Crossing, 

Nails,                       Pounds, 
Nut  Locks,            Number, 

. 

• 

(CONTINUED  ON  PAGE  «.) 

1 

(CONTINUED  FROM  PAGE  5.)  Q 

SECTION  FOREMAN'S  REPORT  OF  MATERIAL  AND  TOOLS  ON  HAND 

E3STID    OIF1    ^CO^TTS. 

cWrite  the  names  of  Articles  when  they  are  not  printed.) 


QUANTITY  OF 

ARTICLES. 

and    new    too 
an  hand  cot  i 

in  use,  and  old 
material    and 
scrap    on    ham 

ARTICLES. 

not  in  use. 

Nuts,                            Pound 

« 

Sledge  Handles, 

Nippers, 

Spike  Hammers, 

Handles, 

Oil,  Car,                    Gallons, 

Spades, 

"     Kero.                     " 

Scythes, 

"    Signal, 

"       Snaths, 

Oil  Cans, 

Scrapers, 

Scoops, 

Pinch  Bars, 

Screws,                          Dozen. 

Pike  Poles, 

Paint  Brushes, 

Tape  Lines, 

"      Pots, 

Tongs, 

" 

Timber  Trucks, 

Pumps, 

Torpedoes, 

Posts,  Cedar,          Number, 

Tamping  Bars, 

«'      Oak, 

Tool  Boxes, 

Picks, 

Pick  Handles, 

Vises, 

Post  Augers, 

Velocipedes, 

Punches, 

Piles,                              Feet, 

Washers,                  Pounds, 

Pitchforks, 

Water  Kegs, 

"       Pails, 

Raising  Bars 

Waste,                      Pounds, 

Rail  Forks, 

Wheelbarrows, 

Rakes. 

Wrenches, 

Ratchet  Drills, 

Wicking, 

Rivets,                     Pounds, 

Wire, 

Rollers 

Whetstones, 

Rope,                   •     Pounds, 

Screens, 

TIES.  (on  hand  not  in  use.) 

Striking  Hammers, 

Oak, 

Shears, 

Cedar, 

Squares, 

Ash, 

Stone,                         Yards, 

Culls, 

"    Hammers, 

Switch, 

Switches,  Single, 

Bridge, 

Double, 

Head  Blocks, 

"        Frames, 

Rods, 

"         Lamps, 

RAILS.  (°n  hand  not  in  9te) 

Switch  Houses, 

Steel.  60  lb.,                   Feet 

"        Ropes, 

56  lb., 

Spikes,  R.  R.,          Pounds, 

50  lb., 

"        Boat,                " 

Iron,  45  lb.,                  Feet 

Cut, 

50  lb., 

Shovels, 

56  lb., 

Straightening  Machine, 

60  lb., 

Spot  Boards, 

Sledges, 

QUANTITY  OP 

Tools  on  hand 
n  use,  and   old 
material  and 
crap    on   hand 
not    in  use. 


New  material 
and   new    tools 
on  hand   not 
use. 


CHAPTER  IV. 


VALUE  OF  ACCURATE  TRACK  RETURNS. SOME  OF  THE  RECORDS 

THAT  MUST  BE  KEPT  BY  THE  SUPERINTENDENTS 
AND  TRACK  FOREMEN. 


The  foregoing  pages  explain  and  illustrate  the  kind  of  returns  required 
for  track  and  material  and  labor.  These  returns  place  in  the  hands  of 
every  company  data  for  an  intelligent  examination  of  all  the  details  con- 
nected with  the  expense  of  operating  its  roadway  and  track.  This  expense 
it  may  be  said  is  equal  to  twenty  per  cent  of  the  total  cost  of  operating. 
The  management  may,  if  it  chooses,  ascertain  from  the  returns  thus 
made  every  article  of  material  used  and  the  quantity  thereof  and  the 
exact  cost;  the  number  of  spades  and  the  cost  thereof,  the  number  of  axes, 
the  pounds  of  spike,  and  so  on,  through  the  thousand  and  one  articles  of 
material  used  in  connection  with  the  track.  The  quantity  as  thus  ascer- 
tained will  be  accurate,  and  therefore  reliable,  and  in  so  far  as  this  is  the 
case  it  will  be  a  great  advance  over  the  present  methods.  It  is  the  custom 
in  many  instances  at  present  to  charge  material  to  the  track  when  it  is 
bought  or  when  it  is  taken  out  of  the  general  storehouses.  This  practice 
has  been  necessary  in  the  early  history  of  railroads,  in  consequence  of  a 
want  of  knowledge  of  how  the  track  accounts  should  be  kept  so  as  to 
simplify  the  work,  or  partly  on  that  account  and  partly  in  consequence  of 
the  lack  of  clerical  facility  on  the  part  of  those  immediately  in  charge  of 
the  track.  The  consequence  has  been  that  the  accounts  thus  kept  never 
displayed  the  articles  of  material  used,  prima  facie,  but  told  in  the  aggre- 
gate how  nv.:ch  material  had  been  paid  for.  A  great  difference.  To  be 
sure,  it  is  prefu-.nable  that  every  thing  that  is  paid  for  is  received,  but  there 
should  be  so:nc  means  of  demonstrating  this  important  and  valuable 
fact.  The  articles  purchased,  under  such  methods  of  accounting,  are 
never  compared  with  .he  articles  consumed.  This  we  should  in  the 
case  of  money  consider  a  startling  omission.  If  we  were  to  assume  that 
everything  that  the  cashier  paid  out  was  right,  without  exercising  any 
surveillance  over  the  nature  of  his  disbursements,  it  would  be  exactly  on  a 
par  with  the  method  of  keeping  track  accounts  enforced  to-day  by  a  great 
many  railroad  companies.  Large  purchases  are  made,  but  whether  these 


32 

purchases  correspond  with  the  material  used  no  one  ever  takes 
the  trouble  to  ascertain,  or  if  they  do  it  is  in  a  spasmodic  and  incomplete 
manner.  When  material  is  charged  to  track  at  the  time  of  purchase  no 
intelligent  account  it  is  apparent  can  be  taken  of  the  immense  quantity  of 
material  on  hand  along  the  line  of  the  road.  The  practice  of  comparing 
the  amount  consumed  with  the  amount  paid  for,  or  in  other  words  of 
requiring  a  rigid  return  of  every  article  used,  enforces  responsibility,  and 
a  very  necessary  and  important  responsibility  and  one  that  no  corporation 
can  afford  to  neglect. 

It  is  the  same  in  many  respects  in  regard  to  labor  as  it  is  with  material. 
Aggregates  are  not  sufficient;  we  must  have  the  details.  The  circum- 
stantiality of  the  account  of  wages  due  each  man  must  be  such  as  to  lend 
probability  to  its  truthfulness.  It  must  have  the  "ear  marks"  of  an 
authentic  statement.  In  the  same  way  that  we  must  know  the  articles  of 
material  that  are  used  we  must  know  the  number  of  hours  worked  by 
each  man,  and  what  he  has  been  doing  clay  by  day,  whether  repairing 
bridges,  or  track,  or  fences,  or  telegraph,  or  cutting  weeds,  or  burning 
grass,  or  whatever  it  may  be.  The  necessity  of  giving  these  explanations 
in  detail  in  each  instance  has' a  tendency  to  prevent  carelessness,  inattention 
and  irregular  practices  upon  the  part  of  those  directly  and  immediately 
responsible.  If  nothing  were  required  from  track  foremen  and  others  but 
a  report  of  the  gross  time  worked  by  themselves  and  the  men  under  them 
each  month,  they  would  without  doubt  in  many  instances  neglect  to  keep 
the  details  of  the  actual  number  of  hours  worked  each  day.  They  would 
in  such  cases  write  up  the  accounts  in  bulk  at  the  end  of  the  month,  with 
little  if  any  reference  in  many  cases  to  the  actual  time  that  the  men  had  been 
employed.  The  very  insignificance  of  the  work,  and  the  little  importance 
attached  to  it  apparently  at  headquarters,  would  lead  to  or  suggest  such  a 
course.  The  necessity  of  keeping  the  details  of  the  time  worked,  and  the 
constant  inspection  of  these  details  by  his  superiors  throughout  the  month, 
compel  the  person  in  charge  to  keep  his  record  posted  each  day,  and  he  is 
thus  estopped  in  a  measure  from  neglect  or  improper  practices  of  any  kind. 

RECORD  BOOKS  OF  TRACK  MATERIAL. 

The  kind  of  returns  required  by  the  accounting  officer  from  the  super- 
intendent or  person  in  charge  of  the  track  Accounts  has  been  explained. 
They  comprise  a  statement  or  book  showing  the  receipts  and  disburse- 
ments of  material  and  the  amount  of  labor  and  upon  what  expended,  and 
are  embraced  in  what  are  known  as  the  Distribution  of  Material  Book  and 
the  Distribution  of  Labor  Book.  These  returns  are  compiled  in  the  office 
of  the  superintendent  from  invoices,  statements  and  vouchers  passing 
through  his  hands  and  from  the  distribution  books  rendered  him  by  track 
foremen.  The  records  that  must  necessarily  be  kept  in  the  office  of  the 


superintendent  have  not  been  explained.  They  are  exceedingly  simple, 
being  sufficient  only  to  enable  him  to  keep  himself  advised  of  the  material 
and  labor  accounts  for  which  he  must  make  returns.  In  connection  with 
material  he  must  in  the  first  place  keep  a 

SUPERINTENDENT'S  RECORD  OF  MATERIAL  RECEIVED  BY 

DIVISION,  FOR..  -.18 * 


Name  of  Store- 

Date  of 
Invoice. 

Where 
from. 

house  or  Num- 
ber of  Section  to 
which   Material 
is  sent  by 

Description 
of  Articles. 

Number 
or 
Quantity. 

Rate. 

Amount. 

Superintendent 

' 

This  book  is  not  only  a  record  of  material  received,  but  tells  more- 
over the  name  of  the  track  foremen  or  storehouse  to  which  the  material 
is  sent  by  the  superintendent.  It  not  only  states  in  detail  the  material 
chargeable  to  a  division  but  it  gives  the  disposition  of  the  same.  Every 
species  of  track  material  received  by  the  superintendent,  whether  for- 
warded directly  to  a  section  or  kept  in  depots  for  track  supplies  is  entered. 
All  vouchers  and  bills  for  expenses  affecting  the  track  account  are 
also  entered  in  this  book.  A  record  is  thus  preserved  by  the  superin- 
tendent, in  consecutive  form,  of  everything  chargeable  to  his  account. 
The  particulars  of  material  forwarded  to  the  various  sections  and  store- 
houses as  entered  in  this  book  should  afterwards  be  compared  with  the 
report  of  material  received  bv  section  foremen,  and  any  discrepancies 
inquired  into  and  adjusted. 


The  next  record  in  order  required  by  the  superintendent  in  connec- 
tion with  his  track  accounts  is  a  book  for  recapitulating  the  articles  of 
material  reported  by  section  foremen  as  having  been  used  in  the  track,  so 
that  he  (the  superintendent),  may  be  able  to  report  to  the  accounting 
officer  the  agregate  number  or  quantity  of  the  different  articles  used.  It 
would  be  a  great  waste  of  time  for  him  to  figure  each  section  foreman's 

*  Upon  receipt  of  an  invoice  of  material  by  a  superintendent  he  should  in  turn  at  once  invoice  it 
to  the  section  foreman  or  track  storehouse  to  which  he  has  it  shipped.  Then-  should  be  no  delay 
upon  the  part  of  the  superintendent  in  signing  and  returning  invoices  received  by  him. 


book  by  itself  or  attempt  to  ascertain  the  cost  of"  each  axe  used,  or  each 
spade  or  shovel.  For  the  purpose  of  simplifying  his  work  he  will  desire 
to  ascertain  how  many  axes  or  spades  or  shovels  have  been  used  on  the 
whole  division,  and  when  he  has  ascertained  this  he  will  figure  the  cost 
on  the  agregate,  not  on  each  particular  axe  or  spade.  This  process  he 
repeats  with  each  article  of  material  used  by  him.  Some  kind  of  a 
record  is  therefore  necessary  in  which  he  may  group  the  different  articles 
together  so  as  to  get  at  the  total  of  each.  This  facility  he  has  in  the 

SUPERINTENDENT'S  RECORD  OF  TRACK  MATERIAL  USED  ON 

..DIVISION  FOR..  ..18.. 


Number 
of 
Section. 

LIST  OF  ARTICLES. 

m 

0 
H 
<< 

III 

i  * 

5  -° 

z 

r; 
5 

\ 

Having  ascertained  the  number  or  quantity  of  each  kind  of  articles 
used,  the  value  thereof  should  be  inserted  in  the  record  book  directly 
below.  These  quantities  and  values  should  afterwards  be  entered  in  the 
distribution  of  material  book,  which  the  superintendent  furnishes  to  the 
accounting  officer,  thus  placing  within  the  reach  of  the  latter  every  detail 
of  information  known  to  the  superintendent,  or  necessary  to  determine 
the  number  or  quantity  of  particular  articles  used  and  the  value  thereof 
for  any  month  or  year  or  series  of  years. 


A  BOOK  SIMILAR  IN  FORM  TO  THE  FOREGOING  "  RECORD  OF  MATER- 
IAL USED,"  SHOULD  BE  KEPT  BY  THE  ACCOUNTING  OFFICER  for  the 
purpose  of  ascertaining  the  number  or  quantity  of  each  article  of  material 
sent  to  the  division  superintendent,  so  that  the  amount  paid  for  and  sent 
to  the  latter  may  be  compared  from  time  to  time  with  the  amount  that  he 
reports  as  having  been  actually  used  in  the  track  or  being  still  on  hand. 
In  other  words,  to  make  the  system  of  track  accounts-  perfect,  the  articles 
that  are  purchased  must  be  checked,  item  by  item,  with  the  articles  that 
are  used  and  on  hand,  and  they  should  in  every  instance  practically  agree. 
The  book  required  for  compiling  this  information  may  be  called 


35    . 


THE  RECORD  OF  ARTICLES  PURCHASED  AND  FORWARDED  TO    THE 
VARIOUS  DIVISIONS. 

Not  only  is  it  necessary  that  the  accounting  officer  should  keep  track 
of  the  number  or  quantity  of  each  article  sent  to  the  superintendent,  to 
see  that  it  agrees  with  the  number  and  quantity  that  the  latter  accounts 
for,  but  the  superintendent  should  in  the  same  manner  see  that  the  num- 
ber or  quantity  of  articles  that  he  sends  to  the  various  section  foremen 
and  storehouses  agrees  actually  with  the  number  or  quantity  that  they 
disburse. 


Still  another  book  is  required  by  the  superintendent  in  which  to 
enter  the  material  shipped  away  or  sold  by  him.  This  book  will  be  but 
little  used,  and  may  therefore  be  very  simple  in  its  plan.  It  is  as 
follows  : 

SUPERINTENDENT'S  RECORD  OF  MATERIAL  SHIPPED  AWAY  OR  SOLD 
ON..  ..DIVISION  FOR* 


Date 

To  whom  Ship- 
ped or 
To  whom  Sold. 

Description    of 
Articles. 

Quantity. 

Rate. 

Amoun 

t. 

SECTION  FOREMAN  S  RECORD  BOOKS. 

Not  only  is  it  essential  that  the  superintendent  should  preserve  a 
record  of  the  material  for  which  he  is  responsible,  but  it  is  also  essential 
that  the  various  section  foremen  should  preserve  similar  records.  But 
as  the  quantity  that  passes  the  hands  oT  any  one  foreman  is  exceedingly 
small,  the  labor  of  bookkeeping  will  be  correspondingly  small.  A  common 
blotter  or  day  book  properly  ruled  with  printed  headings  is  all 
that  is  required  for  this  purpose.  It  should  specify  in  the  case 
of  material  received  the  date  of  receipt,  number  and  initial  of  car,  from 
whom,  description  of  articles  and  the  number  or  quantity  thereof;  in 
the  case  of  material  used  it  should  give  the  date,  articles  used,  the  number 


36 

or  quantity,  and  for  what  purpose  ;*  in  the  case  of  articles  shipped  away  or 
sold,  the  date,  to  whom,  description  of  articles,  the  number  or  quantity, 
and  number  and  initial  of  car.  A  book  similar  to  this  must  be  kept  by 
storekeepers  for  track  supplies,  foremen  of  gravel  pits  and  conductors 
of  working  trains.- 


To  enable  the  Superintendent  to  consolidate  the  distribution  of  track 
labor  books,  as  returned  by  track  foremen,  for  the  purpose  of  ascertaining 
the  aggregate  cost  for  each  kind  of  labor  on  the  division  and  several  sub- 
divisions, a  recapitulation  book  or  blank  is  necessary,  in  the  same  way  that 
a  blank  is  necessary  to  recapitulate  the  articles  of  material  purchased  and 
used.  This  form,  in  addition  to  giving  the  cost  of  the  different  classes  of 
work,  and  the  total  cost,  must  also  give  the  number  of  hours  worked  by 
trackmen  on  the  various  divisions  and  sub-divisions,  for  the  purpose  of 
ascertaining  the  average  number  of  men  employed  exclusively  on  track 
work  per  mile  of  road,  and  for  other  necessary  and  valuable  purposes. 
The  labor  for  the  various  sections  of  the  different  sub-divisions  should  be 
entered  in  their  order,  and  each  sub-division  footed  separately. 

The  following  blank  will  serve  to  illustrate  the  kind  of  form  required 
for  this  purpose. 

SUPERINTENDENT'S  RECAPITULATION  OF  TRACK  LABOR  ON 

..DIVISION  FOR..  ..18.. 


Actual  Number 
of  Hours  worked 
by  Trackmen.  t 

Section  and 
Sub-Division. 

Number  of  Miles 
of  Track. 

Number  of  Men 
employed  per 
Mile  of  Track. 

Total  Cost. 

Average  cost  per 
mile  of  Track. 

Cost  of  General 
Repairs,  Road- 
way and  Track. 

§» 

!i 
ifr 

o 

And  so  on. 

*  A  simple  tablet,  or  tally  list,  with  the  names  of  the  different  articles  of  material  printed 
thereon  may  be  used  with  advantage  by  section  foremen,  for  the  purpose  of  recapitulating  the 
articles,  or,  in  other  words  for  the  purpose  of  enabling  them  to  arrive  at  the  total  number  or  quantity 
of  each  article  used  for  entry  in  their  distribution  of  material  book.  This  tablet  is  also  valuable  to> 
them  in  compiling  the  monthly  statement  of  material  on  hand. 

t  Exclude  time  of  men  engaged  in  repairing  Fences,  Bridges,  Telegraph  and  other  work  not 
strictly  appertaining  to  Roadway  and  Track.  For  the  purpose  of  comparing  the  averages  for  track 
work  on  different  divisions  and  sub-divisions  it  should  also  exclude  Bridge  watchmen  and  Flagmen 
at  crossings. 


37 


CONSTRUCTION. 

The  instructions  contained  in  the  Track  Foreman's  Labor  and  Mate- 
rial Books  provide  only  for  repairs  and  renewals  connected  with  the  road- 
way and  track  and  for  the  construction  of  side  tracks.  In  building  a 
new  line  or  in  the  extension  of  a  line  already  in  operation  construction 
accounts  should  be  opened  under  which  the  cost  of  the  new  line  or 
extension  should  be  charged.  The  construction  accounts  immediately 
connected  with  roadway  and  track  may  be  summarized  as  follows: 
"  Ballasting,"  "  Bridges  and  Culverts,"  "Clearing  and  Grubbing,"  "Docks 
and  Appurtenances  thereunto  belonging,"  "  Engineering,  "  Fences," 
"  Grading,"  "Masonry,"  "  Miscellaneous  Track  Material,"  "  Riprapping," 
4  Surfacing  Track  and  Ditching,"  "  Telegraph,"  "  Ties,"  "  Track  Laying," 
"  Track  Rails,"  "  Tunnels  "  and  "  Viaducts." 


CHAPTER  V. 


INVENTORY  OF  TRACK  MATERIAL. 


An  Inventory  of  Track  Material  on  hand  should  be  rendered  by  the 
Superintendents  of  the  various  divisions  at  the  close  of  each  half  year  and 
oftener  when  required.  In  forwarding  the  particulars  of  the  inventory  to 
the  Accounting  Officer,  which  should  be  done  on  or  before  the  loth  of  the 
succeeding  month,  the  material  should  be  classified  under  the  general  heads 
of  "Miscellaneous  Track  Material,"  "Ties"  and  "Rails."  The  data 
required  in  making  this  Inventory  will  be  found  in  the  "  Track  Foreman's 
Distribution  of  Material  Book  "  under  the  head  of  "  Material  and  Tools  on 
hand."  The  articles  must  be  given  separately  and  the  quantity,  rate  and 
value  of  each  inserted  opposite,  thus : 


INVENTORY  OF  MATERIAL  ON  HAND. 
CHARGE  OF.. 


.18 UNDER  THE 


Articles. 

Quantity. 

Rate. 

Value. 

The  inventory  must  not  include  any  material  or  tools  actually  in  use  in 
the  track.  It  should  embrace  all  track  material,  both  old  and  new  on 
hand,  including  scrap  and  such  old  tools  and  other  property  not  in  use  as 
may  have  a  marketable  value.  It  should  include  all  ties,  iron,  timber, 
posts,  and  similar  material  belonging  to  the  Company  on  the  lines  of  the 
various  divisions,  whether  such  material  is  to  be  used  on  the  division  where 
stored  or  is  intended  for  shipment. 


39 

It  should  not  embrace  fuel,  or  other  material  in  charge  of  general 
storekeepers  at  the  shops  or  common  storehouses  of  the  Company  ;  such 
material  should  he  reported  directly  to  the  accounting  officer  by  the 
officials  in  charge. 

The  material  and  labor  accounts  of  the  local  rail  mills  on  the  line  of 
the  road  kept  by  the  storekeepers  at  such  points,  should  be  included  in 
their  returns. 

Ties  on  hand  at  the  various  depots  of  supply  must  be  taken  up  in 
the  inventories  of  the  Superintendents  upon  whose  divisions,  or  in  the 
immediate  vicinity  of  whose  divisions,  they  are  located  (unless  otherwise 
directed),  except  in  those  cases  where  they  are  in  charge  of  the  common 
storekeepers  of  the  Company  at  shops  and  elsewhere. 

Track  material  belonging  to  the  Company  at  rolling  mills,  or  en 
route  to  rolling  mills,  will  be  included  in  the  inventory  returned  by  the 
Purchasing  Agent  or  person  in  whose  charge  such  material  may  be. 

Worn  out  tools  and  similar  material  having  a  marketable  value  should 
be  entered  under  the  general  head  of  "  scrap,"  but,  as  already  stated,  no 
material  or  tools  in  use,  should  be  included  in  the  inventory. 

When  the  actual  weight  of  scrap  and  similar  material,  including  rails, 
is  not  known,  a  careful  estimate  of  the  same  must  be  made.  The  value 
placed  upon  material  appearing  in  the  inventory  is  to  be  the  price  current 
at  the  time  of  taking  such  inventory,  and  when  this  is  not  known,  informa- 
tion should  be  sought  of  the  proper  officer. 

The  amount  of  the  inventory  is  credited  to  the  account  of  the  official 
making  it,  closing  the  account  to  the  date  for  which  the  inventory  is 
rendered,  and  brought  forward  to  his  debit  for  the  following  month. 

Upon  completion  of  the  inventory  of  track  material  by  the  Super- 
intendent, he  will  cause  a  balance  sheet  of  such  material  to  be  made  in  his 
office  for  the  half  year  just  closed.  This  sheet  should  include  the  Receipts 
and  Expenditures  of  track  material,  including  vouchers,  since  the  date  of 
the  last  inventory  and  should  state  the  balance;  or  to  explain  more  fully, 
the  Superintendent  will  charge  himself  with  the  gross  amount  of  the  last 
inventory,  and  with  such  material  ;is  he  may  have  received  since  that 
time,  including  the  old  material  that  has  accumulated  ;  upon  the  other  side 
of  the  account  he  will  take  credit  for  the  gross  amount  of  material  that  has 
been  used  and  shipped  away  or  sold  as  per  his  "  Distribution  of  Material 
Book  "  rendered  from  month  to  month;  the  difference  between  these  debits 
and  credits  represents  the  balance  standing  on  the  books  of  the  Company  to 
the  debit  of  the  division.  If  the  balance  harmonizes  with  the  inventory  that 
lias  just  been  taken  by  the  Superintendent,  no  further  action  is  required  by 
him,  but  if  it  differs  in  any  way  from  the  amount  of  such  inventory,  then 
he  must  increase  or  diminish  the  amount  of  his  charge  for  track  material 
used  during  the  month  just  closed  by  the  exact  amount  of  such  difference. 


40 

The  effect  of  such  addition  or  deduction  in  his  "Distribution  of  Material 
Book  "  for  the  current  month,  will  be  to  make  the  general  books  of  the 
Company  balance,  as  they  should,  with  the  amount  of  the  track  material 
inventory  just  taken.  If  desired  this  adjustment  may  be  made  monthly  by 
the  Superintendent,  so  as  to  keep  his  accounts  always  in  harmony  with  the 
facts,  as  based  on  the  statement  of  material  on  hand  each  month  as  returned 
by  the  track  foreman. 

In  adding  to,  or  deducting  from,  the  charge  to  "  Renewal  of  Rails" 
"Renewal  of  Ties"  "Repairs  of  Roadway  and  Track"  or  other 
accounts,  so  as  to  make  the  amount  of  material  on  hand,  as  shown  by  the 
inventory,  harmonize  with  the  balance  sheet  of  track  material  described 
above,  the  difference  must  be  added  to  or  deducted  from  the  account 
properly  subject  to  correction.  Thus  if  there  is  an  excess  or  deficit  in 
Ties  the  correction  should  be  made  in  the  "  Renewal  of  Ties  "  account, 
to  harmonize  such  excess  or  deficit;  or  if  the  excess  or  deficit  is  in  material 
chargeable  under  the  head  of  "Repairs  of  Roadway  and  Track" 
the  Superintendent  will  adjust  the  same  by  adding  to  or  deducting  from  the 
charge  for  the  current  month  to  " Repairs  of  Roadway  and  Track" 
and  so  on. 

For  the  purpose  of  adjusting  the  general  books  of  the  Company,  only 
the  aggregate  quantities  (for  each  article)  and  amounts  therefor  of  track 
material  on  hand  as  shown  by  the  inventory,  are  required  by  the  Account- 
ing Officer,  but  so  far  as  the*  accounts  of  the  Superintendent  are  concerned, 
the  latter  should  not  only  see  that  the  aggregate  amount  of  his  inventory 
balances  with  the  general  books,  but  it  is  desirable  that  he  should  balance 
each  item  or  article  of  track  material,  in  detail.  Thus  the  number  of  Axes 
on  hand  as  per  the  inventory  should  be  the  balance  remaining  after  charg- 
ing the  number  brought  over  from  previous  inventory,  with  all  additions 
since  that  time,  less  the  number  used,  shipped  away  and  sold.  Other 
articles  should  be  treated  in  the  same  wav. 


CHAPTER 


THE  BUILDINGS  AND  BRIDGES  DEPARTMENT,  AND  THE  LABOR  AND  MATERIAL, 
BOOKS  AND  ACCOUNTS  CONNECTED  THEREWITH. 


This  department  upon  our  railroads  usually  has  charge  of  the  build- 
ings, bridges,  culverts  and  fences.  Its  accounts  are,  therefore,  intimately 
associated  with  and  in  some  respects  a  part  of  the  track  accounts  of  a  rail- 
road. The  difficulty  of  keeping  the  labor  accounts  of  the  buildings  and 
bridges  department  is  very  great,  in  consequence  of  the  fact  that  the  men 
engaged  in  this  branch  of  the  service  are  widely  separated  and  are  con- 
stantly moving  from  one  place  to  another,  and  are  frequently  engaged 
upon  different  work  each  day  throughout  the  month.  Hence  in  keeping 
account  of  their  labor,  it  is  necessary  that  the  time-book  should  adapt  itself 
especially  to  the  miscellaneous  character  of  the  work  upon  which  they 
are  engaged.  The  object,  therefore  is  to  provide  a  book  that  will  enable 
them  to  insert  the  number  of  hours  worked  and  the  place  and  kind  of 
work ;  a  book,  moreover  that  can  be  carried  in  the  pocket,  so  that  the  re- 
cords may  be  written  up  by  the  workman  or  foreman  at  the  close  of  each 
day.  In  writing  up  this  book  (as  it  has  been  arranged)  the  employes  of 
the  buildings  and  bridges  department  are  only  required  to  insert  the 
rough  data,  or  bare  facts,  such  as  the  number  of  hours  worked,  where 
worked  and  kind  of  work.  At  the  close  of  the  month  the  book  is  sent  to- 
the  accountant,  and  from  it  he  makes  the  pay  roll,  after  ascertaining  the 
amount  of  wages  due  each  employe.  He  also  computes  the  cost  of  the 
various  things  upon  which  the  employe  has  been  engaged.  The  inform- 
ation that  this  book  furnishes,  enables  the  accounting  officer  to  determine 
at  his  leisure  the  amount  of  labor  expended  upon  any  particular  building 
or  bridge  or  culvert  or  fence,  (as  the  name  of  the  structure  upon  which  labor 
is  performed  or  material  used  must  be  given  in  each  case)  and  he  is  thus  put 
in  possession  of  the  facts  necessary  to  enable  him  to  analyze  with  the 
utmost  care  the  cost  of  the  labor  of  the  buildings  and  bridges  department,, 
and  he  may,  if  he  chooses,  lay  before  the  management  the  expenses  of 
keeping  up  the  structures  that  we  have  named,  or  the  amount  expended 


upon  any  new  structures  or  any  addition,  enlargement  or  improvement. 
The  time  book  if  filed  away  is  all  the  record  that  need  be  preserved  in  the 
accountant's  office,  except  the  pay  roll.  When  any  details  are  required  it 
is  accessible,  and  all  the  statistical  information  in  connection  with  the 
buildings  and  bridges  department  may  be  thus  kept  without  expense  or 
inconvenience. 

It  will  be  necessary  in  the  majority  of  instances  to  keep  the  material 
accounts  of  the  buildings  and  bridges  department  at  a  central  office,  but 
foremen  and  others  should  be  provided  with  memorandum  books  in  which 
they  may  insert  the  material  used  by  them  in  various  structures  upon  which 
they  are  engaged.  This  memorandum  book  will  afford  the  accountant  in 
charge  the  data  he  requires  for  determining  the  account  of  material  con- 
sumed upon  each  structure  and  the  cost  thereof.  The  returns  rendered 
the  accounting  officer  for  material  received  and  disbursed  by  the  build- 
ings and  bridges  department,  and  the  inventories  of  material  on  hand, 
should  be  {he  same  as  those  made  by  other  departments. 

Whenever  a  charge  is  made  against  or  a  credit  in  favor  of  any  par- 
ticular structure  its  name  or  location  should  be  given  so  that  the  total 
amount  expended  upon  it  may  be  ascertained  at  any  time  if  desired  or  the 
total  expense  upon  the  whole  road  subdivided  so  as  to  show  the  amount 
expended  upon  each  structure. 


The  following  are  the  instructions  for  the  guidance  of  employes  con- 
nected with  the  buildings  and  bridges  department  that  should  accompany 
the  <:  DISTRIBUTION  OF  LABOR  BOOK  "  used  by  them.  The  form  of  book 
used  is  also  given. 


43 

INSTRUCTIONS  TO 

EMPLOYES  BUILDINGS  AND  BRIDGES  DEPARTMENT. 


In  entering  and  distributing  labor  in  time  book,  you  will  be  governed  by  the  following 
rules,  viz. : 

1.  TOTAL  TIME  WORKED.— Insert  in   this  column  the  total  time  worked  each 
day,  and  enter  the  same  in  the  proper  distribution  column  opposite. 

2.  LOCATION,    NAME  AND  DESCRIPTION.— In   this  column  you  will,  in    all 
cases,   write   a  description    of  the   work  and   carry  into  the   proper  distribution   column 
opposite  the  time  worked. 

:',.  BUILDINGS. — If  the  labor  to  be  distributed  is  expended  upon  buildings,  you  will 
enter  under  the  head  of  "  Description,"  the  location  and  character  of  the  building,  as 
"  Janesville  Passenger  Depot,"  "Racine  Passenger  and  Freight  Depot,"  "  Freeport  Shop," 
or  "Cedar  Rapids  Coal  House,"  carrying  out  the  time  worked  opposite  into  one  of  the 
columns  provided  for  "  Repairs  "  "  Rebuilding,"  or  "Construction,"  as  the  case  may  require. 
The  time  expended  in  ordinary  or  trifling  repairs  of  buildings  should  be  properly  entered 
in  one  of  the  columns  headed  "  Repairs."  The  time  expended  in  putting  up  a  building  in 
place  of  an  old  building  worn  out  or  destroyed,  or  a  building  that  is  being  almost  wholly 
rebuilt,  you  will  enter  under  the  head  of  "  Rebuilding."'  All  buildings  put  up  where  no 
buildings  of  a  similar  character  before  existed,  and  all  extensions  and  enlargements  of  old 
buildings,  should  be  charged  under  the  head  of"  Construction,"  but  in  entering  description, 
etc.,  of  buildings  being  extended  or  enlarged  and  charged  to  "  construction  "  you  will  be 
particular  always  to  designate  them  as  "  Extended  "  or  "  Enlarged,"  as  "  Extending 
Chicago  Freight  Depot,"  or  "  Enlarging  Milwaukee  Shop." 

4.  BRIDGES. — For  the  purpose   of  locating  the  work  done  upon  either  a  Bridge  or 
Culvert,  it  will  be  sufficient  to  designate  it  by  its  number  or  name ;  if  it  has    no  number 
then  designate  it  by  the  section  upon  which  it  is  located  and  for  this  purpose,    the  distance 
from  any  Station  (or  Station  depot,  where  there  is  one),    to  the  nearest  succeeding  Station, 
will  constitute  a  Section.  The  bridge  furthest  east  or  south  upon  any  section  will  be  lettered 
"A,"  the  next  "  B,"  and  so  on  to  the  next  section.     The  Culvert  furthest  east  or  south 
upon  any  Section  will  be    "No  1,"  the  next  "No.  2,"  and  so  on   consecutively  to  the  next 
Section.     Therefore,   if  you  are  at  work,  upon  a  Bridge,  you  will  designate  it  by  its  letter 
and  name  if  it  have  one,  otherwise  by  the  Section,  as,  if  you  were  at  work  upon  the  bridge 
across  the  Des  Plaines  river  between  Harlem  and  Cottage  Hill  Stations,  you  will  designate 
it  "  A  Des  PJaines,    Harlem  and  Cottage  Hill,"  carrying   out  the  time  into  the  column  for 
repairs   or   rebuilding    as    required.     If  the  labor  is   expended   upon    a  culvert   you   will 
designate  it  by  its  number  and  section,  as,  "  No.  3,  Cedar  Rapids  and  Fairfax. 

5.  FENCES,  ROAD-CROSSINGS  AND  SIGNS.— In  all  cases  give  name  of  place   or 
Section,  and  state  whether  the  time  is  expended  upon  a  fence,  gate,  or  crossing.  Everything 
must   be  charged  in  column  headed   repairs,    except   in  case  where   you  are  building  an 
entirely   new  fence,  gate,    or  crossing  where  none  has  before  existed,   or  are  extending  or 
enlarging  an  old  one ;  in  such  cases  the  time  should  be  entered  in  the  construction  column. 

6.  MISCELLANEOUS  COLUMN.— In  this  column  enter  all  labor  that  should  not 
properly  be  charged  under  any  of  the  other  headings,  giving  a  clear  and  concise  explanation 
of  the  same. 

7.  Employes  are  required  to  write  up  this  book  in   a  plain,  legible  manner,  at   the  close 
of  each  day's  work  and  oftener  when  necessary.     At  the  close  of  the  month  the  accountant 
will  add  up  each  column,  and  enter  trie  footings  of  each  column  in  the  proper  place  at  the 
bottom,    opposite  the  word    "  Totals,"  being  careful  to  see  that  the  footings  of  all  the  dis- 
tribution columns  added  across  agree  with  the  footings  of  the  column  headed  "  total  time 
worked."     The  amount  or  cost,  in  dollars  and  cents  will  be  entered  by  the  accountant. 

8.  This  book  must  be  sent  forward  promptly,  as  directed,  at  the  end  of  the  month. 


44 


(SEE  NEXT   PAGE.) 

BUILDINGS  AND  BRIDGES  DEPARTMENT.—Daily  Report  of  Labor  performed  in  the 

Occupation „ 


Bate. 

Total 
Time 
Worked. 

LOCATION,  NAME  AND  DESCRIPTION  OF 
OBJECT  UPON  WHICH  WORK  IS  DONE. 

Repairs  of 
Buildings. 

Rebuilding 
Buildings! 

i 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

. 

18 

19 

20 

21 

% 

22 

* 

23 

24 

25 

26 

27 

28 

29 

30 

31 

TOTALS, 

45 

(SEE    PllECKI 

Month  of... 

Rat 

)I.\(,     I'M.  K.I 

188  .  Bv  

t,  $  

Mf 

FC1  

Construct  'n 
Buildings. 

teps.    Brio's, 
incl.  (Mvts. 
and  Cattle 
Guards.) 

,ebld£.  Brgp. 
incl.'Clvts. 
and  Cat  tie 
Guards.) 

Reps.  Fncs. 
Road  Cros8- 
ings  and 
Signs. 

onstn.  Fncs. 
toad  Cross- 
iims  and 
Signs. 

MISCELLANEOUS. 

Date. 
1 

2 

3 

4 

5 

- 

7 

8 

9 

. 

10 

11 

12 

13 

14 

15 

16 

. 

17 

* 

18 

19 

20 

21 

I 

22 

23 

24 

25 

26 

27 

no 

•Q 

29 

30 

31 

Marshall  M.  Kirkman's  Books. 


Railway  Expenditures,  their  Extent,  Object  and  Economy. 

Treating  of  the  Elements  of  Cost  of  Constructing  and  Operating 
Railroads;  the 'Relation  they  Sustain  to  Other  Industries;  the  Principles 
that  Govern  the  Organi/ation  of  the  Forces  of  Railway  Companies;  the 
Relative  Cost  of  Construction  and  Operation;  the  True  Theory  of  Taxa- 
tion of  Railway  Property;  the  Elements  that  Determine  the  Cost  of 
Transportation;  the  Principles  that  Operate  in  the  Making  of  Rates;  the 
Laws  that  should  Govern  Railway  Accounting;  the  Expenditure  Accounts 
of  Railroads,  and  the  Theories  and  Practices  that  Determine  their  Proper 
Organization  and  Enforcement;  the  Division  of  Working  Expenses  and 
Other  Dishursements;  and,  finally,  an  Exposition  of  the  Best  and  Most 
Economical  Methods  of  Keeping  the  Account  of  Railway  Expenditures. 
This  comprehensive  treatise  on  the  philosophy  and  practices  connected 
with  the  disbursements  of  railroads  should  be  in  the  hands  of  every  rail 
road  man.  It  affords  an  inexhaustible  fund  of  information  and  suggestion 
to  the  reader  on  the  subject  treated,  the  result  of  years  of  labor  and  research 
upon  the  part  of  the  author.  It  is  a  valuable  aid  to  those  who  would  un- 
derstand thoroughly  one  of  the  most  vital  interests  connected  with  the 
operation  of  railroads. 

In  Two  Volumes,  85O  pp.    Price  $4.OO. 

Railway  Revenue  and  its  Collection. 

Second  Edition— Revised  and  Enlarged. 

Describing  the  Organi/ation  of  Railway  Companies,  and  Explaining 
in  Detail  the  Duties  of  the  various  Officers  and  Agents,  and  the  Practical 
Details  connected  with  the  Collection  of  Railway  Revenue.  This  volume, 
divided  for  convenience  into  three  books,  describes  the  duties  of  station 
agents,  conductors  and  clerks,  in  connection  with  the  finances  and  accounts, 
and  explains  the  sources  of  railway  revenue;  the  avenues  through  which 
it  Mows  into  the  treasury;  the  records  that  must  be  kept;  the  general  bal- 
ance sheet  or  summary  of  accounts  required,  and  the  checks  and  safe-guards 
that  should  surround  the  collection  and  custody  of  corporate  funds.  It  also 
treats  of  the  organization  of  railroads,  and  explains  specifically  the  duties  of 
their  officers.  This  book  has  been  rewritten  and  greatly  enlarged  and  im- 
proved since  the  first  edition  was  issued,  much  of  the  matter  first  published 
having  been  eliminated  from  the  book,  giving  place  to  information  more 
directly  bearing  upon  the  organi/ation  of  railways  and  the  duties  of  officials 
in  the  collection  of  railroad  revenue.  It  has  had  a  large  sale,  and  affords 
railway  men  an  insight  into  the  arcana  of  railway  organization  and  prac- 
tical management  that  cannot  be  found  elsewhere.  The  information  it 
contains  in  reference  to  the  methods  of  collecting  railway  revenue,  and  the 
experience  of  the  author  in  connection  therewith,  is  a  recommendation  and 
guarantee  of  the  practical  worth  of  the  work. 

In  Three  Books.    Price  S2.5O  for  the  complete  set. 


The  Baggage,  Parcel  and  Mail  Traffic  of  Railroads. 

Explaining  its  Practical  Working  and  the  Principles  and  Philosophy  that  Underlie  its 
Operation  ;  its  Legal  Status  ;  How  Rates  are  Made,  with  Suggestions  and  Comments 
thereon  ;  the  Methods  Observable  in  Connection  wijh  the  Conduct  of  Business  of  this  Char- 
acter in  Different  Countries  Compared  and  Illustrated  ;  the  Especial  Features  of  the 
Baggage  Department  and  the  Duties  and  Peculiarities  of  those  Connected  with  it;  with  De- 
tailed and  Practical  Rules  and  Regulations  Suggested  in  Connection  with  the  Government 
of  the  Business  and  Necessary  to  Insure  its  Highest  Efficiency. 
,  4-25  pp.  Price  $2.5O. 

Railway  Service— Trains  and  Stations. 

Illustrating  the  importance  of  uniform  rules,  and  briefly  explaining  the  duties  of  officials 
and  employes  in  connection  with  the  train  service;  also  the  rules  and  regulations  to  be 
observed  by  them.  It  describes  the  manner  of  organizing  and  operating  trains;  the  signals 
required ;  some  of  the  general  regulations  that  should  govern  the  management  of  the  freight 
and  passenger  traffic,  including  the  management  of  trains  by  telegraphic  orders. 

558O  pp.     Price  82.00 

Hand  Book  of  Railway  Expenditures. 

Explaining  in  the  form  of  Concise  Rules  how  the  Labor,  Material,  Fuel  and  other 
Items  of  Expenditures  should  be  kept,  and  giving  the  Various  Disbursement  Accounts  of 
Railroads  and  the  Details  of  each,  with  the  Forms  to  be  used  and  the  Rules  to  be  observed 
in  keeping  the  Records  and  Returns  required  in  connection  therewith.  For  the  practical 
use  of  Railway  Officials  and  Employes,  combining  the  Division  of  Operating  Expenses  re- 
quired to  He  enforced  by  the  Railroad  Commissioners  of  various  States,  and  containing,  at 
the  same  time,  all  the  Practical  Details  incident  to  the  Arrangement,  Keeping  and  Compiling 
of  the  Disbursements  of  Railroads,  and  designed  to  meet  the  wants  of  Railroad  Companies 
in  this  direction. 

This  book,  published  during  the  past  summer,  is  an  analysis  and  brief  summary  of  the 
Disbursement  Accounts  of  a  Railway  Company,  and  is  intended  as  a  book  of  reference  by 
accounting  officers  and  others.  //  has  been  taken  as  a  basis  for  classifying  the  operating 
accounts  of  many  of  the  principal  railroads  of  the  country. 

Price  $2.OO. 

The  Freight  Way-Bill. 

How  it  and  other  Freight  Blanks  may  be  changed  so  as  to  afford  a  Necessary  and 
Convenient  Check  on  the  Miscellaneous  Collections  connected  with  the  Freight  Traffic; 
and  provide  a  Simple  and  Secure  Method  of  handling  Moneys  Advanced  with  which  to 
Prepay  Charges  over  Connecting  Lines  beyond  the  point  to  which  Goods  are  Billed,  and 
for  Other  Advances  which  Shippers  may  desire  to  make  for  use  on  their  account  at 
Destination. 

This  pamphlet  suggests  radical  changes  in  the  form  of  way-bill  used,  with  a  view  of 
utilizing  such  way-bills  to  secure  a  check  upon  the  Miscellaneous  collections  of  railroads 
in  connection  with  the  freight  traffic,  such  as  Switching,  Loading,  Unloading,  etc.,  etc. 
It  also  explains  in  detail  the  various  methods  that  may  be  devised  for  handling  money 
collected  on  freight,  to  points  beyond  the  place  to  which  goods  are  billed,  on  business 
passing  over  two  or  more  lines. 

Pamphlet,  50  cents.     For  right  to  use  address 

CAMERON,  AMBERG  &  CO.,  Chicago,  111. 

THE  ROADWAY  AND  TRACK  ACCOUNTS  OF  RAILROADS. 

And  how  they  should  be  kept.     Explaining  the  nature  of  such   accounts,  the  instructions 
needed  by  operatives,  and  the  blank  forms  required. 
Price  of  pamphlet,  50  cents. 

For  right  to  use,  address 

CAMERON,  AMBERG  &  CO.,  Chicago,  111. 

FOR  SALE  BY 

,  Cameron,  Amberg  &  Co,,  4 

71  and  73  Lake  Street,  Chicago,  111. 


«*****»*• 


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